TB MC Qu. 03-166 (Algo) Following is a partial process... Following is a partial production cost report for Mitchell Manufacturing's Canning department. Equivalent units of production (EUP) Direct Materials Percent Complete EUP 100% 72,000 100% 15,000 87,000 Units 72,000 15,000 Conversion Percent Complete EUP 100% 72,000 80% 12,000 84,000 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 $ 43,500 145,300 $ 188,800 87,000 $ 2.17 per EUP Conversation $ 63,800 195,400 $ 259,200 84,000 $ 3.09 per EUP The total conversion costs transferred out of the Canning department equals