31. F ollowing is a partial process cost summary for Mitchell Direct Mate Equivalent Units of Preduction Units Completed and transferred out nits in Ending Work in Process: Direct Materials(15,00, 100%) Conversion (15.000 * 80%) Equivalent Units of Production Cost per Equivalent Unit Costs of beginning work in process Costs incurred this period Total costs Cost per equivalent unit 50,000 50,000 5,000 62030 $40,50 176,500 $242,800 2.71 per EUP $3.92 per EUP The total materials costs transferred out of the Canning Department should be: a) S135,500. b) S136,000. c) $176,500. d) $176,150. e) $196,000. 32. Which of the following products is mostlikely to be produced in a process operations system? a) Airplanes b) Cereal c) Bridges d) Designer bridal gowns c) Custom cabinets 33. Using conversi on cost per equivalent unit is appropriate for many business that use process costing because: a) Direct materials and direct labor are usually entered into the production process at the same rate b) All manufacturing costs are entered into the ) Equivalent cost per unit is not sufficient measuremt units requires it. on process in the same period uction activity d) The weighted average method of calculating equivtion process at the same rate. it. Direct labor and factory overhead enter the product oof calculating equivalent