MC Qu. 166 Following is a partial process... Following is a partial process cost summary for Mitchell Manufacturing's Canning Department Direct Materiala 80,000 Conversion 80,000 Equivalent Unity of production Units Completed and transferred out Units in Ending Nork in Process: Direct Materials (12,000 * 100%) Conversion (12,000 + 708) Equivalent Units of Production 12,000 92,000 88,400 Cost per Equivalent tinit Costs of beginning work in process Coats incurred this period Total costs Coat per equivalent unit $ 41,600 139.400 $181,000 $1.97 per EUP $ 61,200 187,600 $248,800 2.81 per EUP The total conversion costs transferred out of the Canning Department equals: Multiple Choice $248 404 $248,80p o $187.600. $181,000 o $224,800 A production department's output for the most recent month consisted of 8,900 units completed and transferred to the next stage of production and 5,900 unitsin ending Work in Process inventory. The units in ending Work in Process inventory were 50% complete with respect to both direct materials and conversion costs. Calculate the equivalent units of production for the month, assuming the company uses the weighted average method. Mutale Choice C 7.400 unity, 10,350 units 14.800 units C 5,950 units 11850 un