Vaughan Company had the following information available regarding its only product during 2021 for Department #1: (The process has 3 departments) Direct Materials Conversion Equivalent Units of Production Units Completed and transferred out 50,000 50,000 Units in Ending Work In Process 20,000 units Direct Materials (80% complete) 16,000 Conversion Costs (50% complete) 10,000 Equivalent Units of Production 66,000 units 60,000 units Cost per Equivalent Unit: $2.50 per unit $1.15 per unit When Vaughan transferred the completed units to Department #2, the journal entry they recorded debited the appropriate department's WIP account $ $234.000 $182,500 none of the choices are correct $219.000