Following is a partial production cost report for one of ABC Company's departments. Equivalent units of production (EUP) Direct Materials Conversion Percent Percent Units Complete EUP Complete EUP Completed and transferred out 56,000 100% 56,000 100% 56,000 Ending Work in Process 9,000 100% 9,000 60% 5,400 65,000 61,400 Cost per EUP Cost of beginning work in process Costs added this period Direct Materials Conversation $ 42,100 $ 61,900 141,000 189,700 Total costs EUP from part (a) $ 183,100 65,000 Cost per EUP The total direct materials costs transferred out of the department equals: $ 2.82 per EUP $ 251,600 61,400 $ 4.10 per EUP Multiple Choice $229,600. $183,100.