Find total conversion costs transferred out

9 Following is a partial process cost summary for Mitchell Manufacturing's Canning Department. Equivalent Units of Production Direct Materials Conversion Units Completed and transferred out 72, 000 72, 000 Units in Ending Work in Process: 8 00:46:59 Direct Materials (15,000 x 100%) 15 ,000 Conversion (15, 000 x 80%) 12, 000 Equivalent Units of Production 87 , 000 84, 000 Cost per Equivalent Unit Costs of beginning work in process $ 43, 500 $ 63, 800 Costs incurred this period 145, 300 195, 400 Total costs $188, 800 $259, 200 Cost per equivalent unit $2 . 17 per EUP $ 3. 09 per EUP The total conversion costs transferred out of the Canning Department equals: Multiple Choice