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 72,000 72,800 Units in Ending Work in Process Direct Materials (12,000 * 100%) 12,000 Conversion (12,000 * 604) 7,200 Equivalent Units of Production 84,000 79,200 Cost per Equivalent Unit Costs of beginning work in process Costs incurred this period Total costs Cost per equivalent unit $ 43,200 144,400 $187,680 $2.23 per EUP $ 63,400 194,200 $257,600 $ 3.25 per EUP The total conversion costs transferred out of the Canning Department equals: The total conversion costs transferred out of the Canning Department equals: Multiple Choice $187.500 $257,600 $257,400 $234.000 $194 200