Following is a partial process cost summary for Mitchell Manufacturing's Canning Department Equivalent Units of Production Units Completed and transferred out Units in Ending Work in Process: Direct Materials Conversion 15,0ee 56,000 15,ee0 71,eee Direct Haterials (15,000 100x) conversion (15,ee 78%) points 10,5e0 66,508 2oe2sEquivalent Units of Production Cost per Equivalent Unit Costs of beginning work in process Costs incurred this period Total costs Cost per equsvalent unit Ref rances s 40,800 136,900 $177,70e s 60,100 184 ,??? $244,408 S 2.Se per EUP 3.68 per EUP if the units completed were transferred to the Labeling Department, what is the sppropriate journal entry to transfer the direct materials