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 44,000 44,000 Units in Ending Work in Process: Direct Materials (9,000 100%) 9,000 Conversion (9,000 70%) 6,300 Equivalent Units of Production 53,000 50,300 Cost per Equivalent Unit Costs of beginning work in process $ 43,400 $ 63,700 Costs incurred this period 145,100 195,100 Total costs $ 188,500 $ 258,800 Cost per equivalent unit $ 3.56 per EUP $ 5.15 per EUP The total conversion costs transferred out of the Canning Department equals: