Following is a partial process cost summary for Mitchell Manufacturing's Canning Department.

Question 24 (2 points) 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 50,000 50,000 Units in Ending Work in Process: Direct Materials (15,000* 100%) Conversion (15,000 15,000 12,000 8096) Equivalent Units of Production 65,000 62,000 Cost per Equivalent Unit Costs of beginning work in process Costs incurred this period Total costs $59,700 183,100 $242,800 $2.71 per $3.92 per EUP $40,500 136,000 $176,500 Cost per equivalent unit EUP DOLL