Multiple Choice $250,172. $250,000 $188,500. $181,900. $226.400

Equivalent units of production (EUP) Direct Materials Percent Complete 1 eeo,; lee* EUP 80, eee 12,eee 92, gee Conversion Percent Complete 1 eeo,; Completed and transferred out Ending Work in Process Cost per EUP Cost of beginning work in process Costs added this period Total costs Equivalent units of production Cost per EUP Units 80 , eoe 12,ee EUP 88, aee Direct Materials $ 41, Bee 14e, lee $ 181, gee 92, ee $ 1.98 per EUP Conversion $ 61, soe 188, $ 250,ee 88,40 2.83 per EUP ne total converslon costs transferred out oftne Canning department equals: Multlple Cholce O O O O $250,172 $250,000. $188,500 $181,900. 3226.400