MC Qu. 165 Following is a partial process... Following is a partial process cost summary for Mitchell Manufacturing's Canning Department Equivalent Units of Production Units Completed and transferred out Units in Ending Work in Process: Direct Materials Conversion 56,e00 15,000 71,000 56,600 Direct Materials (15,000 * 100%) Conversion (15,000 * 70%) Equivalent Units of Production 1e,5e0 66,580 Cost per Equivalent Unit Costs of beginning work in process Costs incurred this period Total costs Cost per equivalent unit $ 40,800 136,900 $177,700 $2.50 per EUP s 60,1e0 184, 300 $244,400 s 3.68 per EUP The total materials costs transferred out of the Canning Department equals: Multiple Choice $177500 $177700