Following is a partial production cost report for Mitchell Manufacturing's Canning department. Equivalent units of production (EUP) Direct Materials Conversion Percent Units Complete EUP Percent Complete Completed and transferred out Ending Work in Process 80,000 100% 80,000 100% EUP 80,000 12,000 100% 12,000 92,000 80% 8,400 88,400 Cost per EUP Cost of beginning work in process. Costs added this period. Total costs + Equivalent units of production Cost per EUP $ 41,800 140,100 $ 1.98 per EUP The total conversion costs transferred out of the Canning department equals: $ 2.83 per EUP Direct Materials Conversion $ 61,500 188,500 $ 181,900 92,000 $ 250,000 88,400 Multiple Choice