Following is a partial process cost summary for Mitchell Manufacturing's Canning Department. Equivalent Units of Production Direct Materials Conversion Units Completed and transferred out 96,000 96,000 Units in Ending Work in Process: Direct Materials (18,000 100%) 18,000 Conversion (18,000 70%) 12,600 Equivalent Units of Production 114,000 108,600 Cost per Equivalent Unit Costs of beginning work in process $ 42,800 $ 62,900 Costs incurred this period 143,300 192,700 Total costs $ 186,100 $ 255,600 Cost per equivalent unit $ 1.63 per EUP $ 2.35 per EUP The total materials costs transferred out of the Canning Department equals: