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	44,000	100%	44,000	100%	44,000
Ending Work in Process	9,000	100%	9,000	80%	6,300
			53,000		50,300

Cost per EUP	Direct Materials		Conversion
Cost of beginning work in process	$ 43,400		$ 63,700
Costs added this period	145,100		195,100
Total costs	$ 188,500		$ 258,800
Equivalent units of production	53,000		50,300
Cost per EUP	$ 3.56	per EUP	$ 5.15	per EUP

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