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 Conversion 96,000 96,000 Direct Materials (18,000 * 100%) 18,000 Conversion (18,000 * 70%) 12,600 Equivalent Units of Production 108,600 114,000 Cost per Equivalent Unit Costs of beginning work in process $ 42,800 $ 62,900 Costs incurred this period 192,700 143,300 $186,100 $255,600 Total costs $ Cost per equivalent unit 1.63 per EUP 2.35 per EUP If the units completed were transferred to the Labeling Department, what is the appropriate journal entry to transfer the conversion costs? Multiple Choice Work in Process-Labeling $192,700; Work in Process-Canning $192,700. Work in Process-Labeling $225,600; Work in Process-Canning $225,600. Finished Goods-Labeling $192,700; Finished Goods-Canning $192,700. Work in Process-Labeling $225,600; Finished Goods-Canning $225,600. Finished Goods $255,600; Work in Process $255,600