* You received no credit for this question in the previous attempt, View Following is a partial process cost summary for Mitchell Manufacturing's Canning Department. Direct Materials 52,000 Conversion 52,000 Equivalent Units of Production Units Completed and transferred out Units in Ending Work in Process: Direct Materials (18,000 x 100%) Conversion (18,000 x 80%) Equivalent Units of Production 18,000 14,400 66,400 70,000 Cost per Equivalent Unit Costs of beginning work in process Costs incurred this period Total costs Cost per equivalent unit $ 43,600 145,500 $189, 100 2.70 per EUP $ 63,900 195,700 $259,600 $ 3.91 per EUP If the units completed were transferred to the Labeling Department, what is the appropriate journal entry to transfer the direct materials? Multiple Choice O Work in Process-Labeling $140.400; Work in Process-Canning $140.400. * You received no credit for this question in the previous attempt View previs If the units completed were transferred to the Labeling Department, what is the appropriate journal entry to transfer the direct materials? Multiple Choice O Work in Process-Labeling $140,400; Work in Process-Canning $140,400. Work in Process-Labeling $189,100; Work in Process-Canning $189,100 O Finished Goods-Labeling $259,600; Finished Goods-Canning $259,600. Work in Process-Labeling $189,100; Finished Goods-Canning $189,100. Finished Goods $140.400: Work in Process $140.400.