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 50,000 50,000

Units in Ending Work in Process:

Direct Materials (15,000 * 100%) 15,000

Conversion (15,000 * 80%) 12,000

Equivalent Units of Production 65,000 62,000

Cost per Equivalent Unit

Costs of beginning work in process $40,500 $59,700

Costs incurred this period 136,000 183,100

Total costs $176,500 $242,800

Cost per equivalent unit $2.71per EUP $3.92per EUP

If the units completed were transferred to the Labeling Department, what is the appropriate journal entry to transfer the conversion costs?

• A. Work in ProcessLabeling $196,000; Work in ProcessCanning $196,000.
• B. Finished GoodsLabeling $183,100; Finished GoodsCanning $183,100.
• C. Finished Goods $242,800; Work in Process $242,800.
• D. Work in ProcessLabeling $196,000; Finished GoodsCanning $196,000.
• E. Work in ProcessLabeling $183,100; Work in ProcessCanning $183,100.