Following is a partial process cost summary for Mitchell Manufacturing's Canning Department Direct Materials 50,000 Conversion 50,000 Equivalent Units of Production Units Completed and transferred out Units in Ending Work in Process: Direct Materials (15,000 * 100%) Conversion (15,000 * 80%) Equivalent Units of Production 15,000 65,800 12,000 62,800 Cost per Equivalent Unit Costs of beginning work in process Costs incurred this period Total costs Cost per equivalent unit $ 40, 500 136,000 $176,500 $ 2.71 per EUP $ 59,700 183,109 $242,800 $ 3.92 per EUP If the units completed were transferred to the Labeling Department, what is the appropriate journal entry to transfer the conversion costs? Select one O a Work in Process-Labeling $183,100, Work in Process-Canning $183,100 Ob. Work in Process-Labeling S196,000, Work in Process-Canning $196,000 c. Finished Goods-Labeling $183,100 Finished Goods-Canning $183,100 d. Work in Process -Labeling $196,000; Finished Goods-Canning $196,000 Finished Goods $242,800, Work in Process $242,800