Q13

Following is a partial production cost report for Mitchell Manufacturing's Canning Department. Equivalent units of production (EUP) Completed and transferred out Ending Work in Process Units 72,000 15,000 Direct Materials Percent Complete EUP 100% 72,000 100% 15,000 87,000 Conversion Percent Complete EUP 100% 72,000 70% 10,500 82,500 Cost per EUP Cost of beginning work in process Costs added this period Total costs % EUP from part (a) Cost per EUP Direct Materials $ 41, 100 137,800 $ 178,900 87,000 $ 2.06 per EUP Conversation $ 60,500 185,500 $ 246,000 82,500 $ 2.98 per EUP The total direct materials costs transferred out of the Canning department equals