en Help Save Following is a partial process cost summary for Mitchell Manufacturing's Canning Department. Direct Materials 72,000 Conversion 72,000 Equivalent Units of Production Units Completed and transferred out Units in Ending Work in Process: Direct Materials (15,* 100%) Conversion (15,600 x 80%) Equivalent Units of Production 15,000 12,000 84,000 87,000 . Cost per Equivalent Unit Costs of beginning work in process Costs incurred this period Total costs Cost per equivalent unit $ 43,500 145,300 $188,800 $2.17 per EUP $ 63,800 195,400 $259,200 $ 3.09 per EUP The total conversion costs transferred out of the Canning Department equals: Multiple Choice Prey 24 of 50 # Next > earch O te me Help Save & $259,560. $259,200. S195,400. S188,800. $222480. - 9