Following is a partial process cost summary for Mitchell Manufacturing's Canning Department. Equivalent Units of Production Units Completed and transferred out Units in Ending Work in Process: Direct Materials (15,000 ~ 100%) Direct Materials 50,00 0 Conversion 50,00 0 15,00 0 Conversion (15,000 x 80%) 12,00 0 62,00 0 Equivalent Units of Production 65,00 0 Cost per Equivalent Unit Costs of beginning work in process Costs incurred this period 40,50 $ 0 136,0 00 176,5 $ 00 59,70 $ 0 183,1 00 242,8 00 Total costs $ Cost per equivalent unit $ 2.71 per EUP $ 3.92 per EUP If the units completed were transferred to the Labeling Department, what is the appropriate journal entry to transfer the direct materials? O Finished GoodsLabeling $135,500; Finished GoodsCanning $135,500. O Finished Goods $136,000; Work in Process $136,000. O Work in ProcessLabeling $135,500; Work in ProcessCanning $135,500. Work in ProcessLabeling $176,500; Work in ProcessCanning $176,500. Work in ProcessLabeling $176,500; Finished Goods-Canning $176,500