Following is a partial production cost report for Mitchell Manufacturing's Canning department.

Equivalent units of production (EUP)		Direct Materials		Conversion
			Units	Percent Complete	EUP	Percent Complete	EUP
Completed and transferred out	50,000	100%	50,000	100%	50,000
Ending Work in Process	15,000	100%	15,000	80%	12,000
			65,000		62,000

Cost per EUP	Direct Materials		Conversion
Cost of beginning work in process	$ 40,500		$ 59,700
Costs added this period	136,000		183,100
Total costs	$ 176,500		$ 242,800
÷ Equivalent units of production	65,000		62,000
Cost per EUP	$ 2.71	per EUP	$ 3.92	per EUP

The total conversion costs transferred out of the Canning department equals:

Multiple Choice

• $183,100.

• $242,800.

• $196,000.

• $243,040.

• $176,150.

Answer rating: 100% (QA)

The correct option is C The cor... View the full answer