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 (18,000e Conversion (18 , 000 80% ) Direct Materials Conversion 52,000 52,000 100%) 18,000 14,400 Equivalent Units of Production 70,000 66,400 Cost per Equivalent Unit Costs of beginning work in process Costs incurred this period $63,900 $ 43,600 145,500 $189,100 195,700 Total costs $259,600 Cost per equivalent unit $ 2.70 per EUP $ 3.91 per EUP If the units completed were transferred to the Labeling Department, what is the appropriate journal entry to transfer the conversion costs