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 50,000 50,000 Units in Ending Work in Process: Direct Materials (15,000 100%) 15,000 Conversion (15,000 80%) 12,000 Equivalent Units of Production 65,000 62,000 Cost per Equivalent Unit Costs of beginning work in process $ 40,500 $ 59,700 Costs incurred this period 136,000 183,100 Total costs $ 176,500 $ 242,800 Cost per equivalent unit $ 2.71 per EUP $ 3.92 per EUP The total materials costs transferred out of the Canning Department equals:

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 50,000 50,000 Units in Ending Work in Process: Direct Materials (15,000 * 100%) 15,000 Conversion (15,000 * 808) 12,000 Equivalent Units of Production 65,000 62,000 Cost per Equivalent Unit Costs of beginning work in process Costs incurred this period Total costs Cost per equivalent unit $ 40,500 136,000 $176,500 $ 2.71 per EUP $ 59,700 183, 100 $242,800 $ 3.92 per EUP The total materials costs transferred out of the Canning Department equals: Multiple Choice $135,500. $136,000 $176,500. $176,150 $196.000