Following is a partial production cost report for Mitchell Manufacturing's Canning department. Equivalent units of production (EUP) Direct Materials Percent Conversion Units Complete EUP Percent Complete EUP Completed and transferred out Ending Work in Process 88,000 100% 15,000 100% 88,000 15,000 100% 88,000 80% 12,000 103,000 100,000 Cost per EUP Cost of beginning work in process Costs added this period Total costs Equivalent units of production Cost per EUP $ 41,400 138,700 $ 180,100 103,000 $ 1.75 per EUP The total conversion costs transferred out of the Canning department equals: Direct Materials Conversion $ 60,900 186,700 $ 247,600 100,000 $ 2.48 per EUP 13