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 80.000 100% 80,000 100% 80,000 Ending Work in Process 12.000 100% 12.000 80% 8.400 92.000 88.400 Cost per EUP Direct Materials Conversation Cost of beginning work in process S 41,600 $ 61.200 Costs added this period 139.400 187 600 Total costs $ 181.000 $ 248.800 + Equivalent units of production 92,000 88.400 Cost per EUP $ 197 $ 281 per EUP per EUP The total conversion costs transferred out of the Canning department equals. $248,800 $248.404. $187.600 $224,800 $181.000