Following is a partial process cost summary for Mitchell Manufacturing's Canning Department. Direct Materials 96,000 Conversion 96,000 Equivalent Units of Production Units Completed and transferred out Units in Ending Work in Process: Direct Materials (18,000 x 100%) Conversion (18,000 x 70%) Equivalent Units of Production 03:00:34 18,000 114,000 12,600 108,600 Cost per Equivalent Unit Costs of beginning work in process Costs incurred this period Total costs Cost per equivalent unit $ 42,800 143,300 $186, 100 $ 1.63 per EUP $ 62,900 192,700 $255,600 $ 2.35 per EUP The total materials costs transferred out of the Canning Department equals: Multiple Choice O $156,480 O $177,018. O $186,100. O $185,820. O $225,600