Following is a partial process cost summary for Mitchell Manufacturing's Canning Department. Direct Materials 88,000 Conversion 88,000 Equivalent Units of Production Units Completed and transferred out Units in Ending Work in Process: Direct Materials (15,000 * 100%) Conversion (15,000 * 808) Equivalent Units of Production 15,000 12,000 100,000 103,000 Cost per Equivalent Unit Costs of beginning work in process Costs incurred this period Total costs Cost per equivalent unit $ 41,400 138,700 $180,100 $1.75 per EUP $ 60,900 186,700 $247,600 $ 2.48 per EUP The total conversion costs transferred out of the Canning Department equals