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 (15,000 x 100%) Direct Materials 72,000 15,000 87,000 Conversion (15,000 70%) Equivalent Units of Production Cost per Equivalent Unit Costs of beginning work in process Costs incurred this period Total costs Cost per equivalent unit $ 41,100 137,800 $178,900 Conversion 72,000 10,500 82,500 $ 60,500 185,500 $246,000 $ 2.06 per EUP $ 2.98 per EUP If the units completed were transferred to the Labeling Department, what is the appropriate journal entry to transfer the conversion costs?