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			40,000					40,000
Units in Ending Work in Process:
Direct Materials (18,000 100%)			18,000
Conversion (18,000 60%)								10,800
Equivalent Units of Production			58,000					50,800
Cost per Equivalent Unit
Costs of beginning work in process		$	42,300				$	62,200
Costs incurred this period			141,700					190,600
Total costs		$	184,000				$	252,800
Cost per equivalent unit		$	3.17	per EUP			$	4.98	per EUP

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

Multiple Choice

• $252,984.

• $252,800.

• $190,600.

• $184,000.

• $199,200.