Following is a partial production cost report for Mitchell Manufacturing's Canning Department Equivalent units of production (EUP) Direct Materials Percent Complete EUP 100% 80,000 100x 12,080 92,000 Units 80,000 12,000 Conversion Percent Complete EUP 100% 80,000 78% 8,400 88,400 Completed and transferred out Ending Work in Process Cost per EUP Cost of beginning work in process Costs added this period Total costs EUP from part (a) Cost per EUP Direct Materials S 41,800 140,100 $ 181,900 92,000 $ 1.98 per EUP Conversation $ 61,500 188,500 $ 250,000 88,400 $ 2.83 per EUP The total direct materials costs transferred out of the Canning department equals: Multiple Choice $158.400 $175,032 S181.900 $182360 $226,400