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			80,000					80,000
Units in Ending Work in Process:
Direct Materials (12,000 100%)			12,000
Conversion (12,000 70%)								8,400
Equivalent Units of Production			92,000					88,400
Cost per Equivalent Unit
Costs of beginning work in process		$	41,800				$	61,500
Costs incurred this period			140,100					188,500
Total costs		$	181,900				$	250,000
Cost per equivalent unit		$	1.98	per EUP			$	2.83	per EUP

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

Multiple Choice

• $250,172.

• $250,000.

• $188,500.

• $181,900.

• $226,400.