Following is a partial production cost report for Mitchell Manufacturing's Canning department.

Equivalent units of production $($EUP$)$ Direct Materials Conversion

Units Percent Complete EUP Percent Complete EUP

Completed and transferred out $68,000100\%68,000100\%68,000$

Ending Work in Process $6,000100\%6,00080\%3,600$

$74,00071,600$

Cost per EUP Direct Materials Conversion

Cost of beginning work in process $ $41,900$ $ $61,600$

Costs added this period $140,300188,800$

Total costs $ $182,200$ $ $250,400$

$-$: Equivalent units of production $74,00071,600$

Cost per EUP $ $2\mathrm{.}46$ per EUP $ $3\mathrm{.}50$ per EUP

The total conversion costs transferred out of the Canning department equals: