Following is a partial process cost summary for Mitchell Manufacturing's Canning Department Direct Materials 44,000 Conversion 44,000 Equivalent Units of Production Units Completed and transferred out Units in Ending Work in Process: Direct Materials (6,000 * 100%) Conversion (6,000 * 608) Equivalent Units of Production 08 6,000 3,600 47,600 50,000 Cost per Equivalent Unit Costs of beginning work in process Costs incurred this period Total costs Cost per equivalent unit $ 43,100 144,200 $187,300 $ 3.75 per EUP $ 63,300 193,900 $257,200 $ 5.40 per EUP If the units completed were transferred to the Labeling Department, what is the appropriate journal entry to transfer the direct materials? Multiple Choice Work in Process-Lobeling $165,000; Work In Process-Canning $165.000 Dis! Your mees