ols EL Following is a partial production cost report for Mitchell Manufacturing's Canning department Equivalent units of production (EUP) Direct Materials Percent Complete EUP 100% 52,000 100% 18,000 70,000 units 52,000 18,000 Conversion Percent Complete EUP 100% 52,00 Be 14.40 66,400 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 Direct Materials $ 43,600 145,500 $ 189, 100 70,000 $ 2.70 per EUP Conversation $ 63,900 195,780 $ 259,600 66,400 $ 3.91 per EUP The total conversion costs transferred out of the Canning department equals 9:03 PM 4/12/2022 @L o earch orcem Hwy Svet Este Comet Compute the number of events with respect to bom decim.com Mang the we average method Direct material Comersion Percent units Percent complete Bring work in process inventory 27.000 100 units started and completed 114,000 Units completed and transferred out 141,000 Endine work in process inventory 12.000 Multiple Choc 6300 cm 300 conversion 360 0 CL ON