Following is a partial process cost summary for Mitchell Manufacturing's Canning Department. Direct Materials 72,000 Conversion 72,000 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 12,000 84,000 87,000 Cost per Equivalent Unit Costs of beginning work in process Costs incurred this period $ 43,500 145,300 $ 188,800 $ 63,800 195,400 $259,200 Total costs Cost per equivalent unit $2.17 per EUP 3.09 per EUP The total conversion costs transferred out of the Canning Department equals