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 (15,000 x 10e% ) Conversion (15,eee x 70% ) Direct Materials Conversion 56,eee 56,000 15,eee 10,see 71,000 66,500 Equivalent Units of Production Cost per Equivalent Unit Costs of beginning work in process Costs incurred this period $ 41,300 138,500 $60,800 186,400 $247,200 $179,800 Total costs 2.53 per EUP 3.72 per EUP $ Cost per equivalent unit If the units completed were transferred to the Labeling Department, what is the appropriate journal entry to transfer the direct materlals? Multiple Choice Work in Process-Labeling $141,680: Work in Process-Canning $141,680. Work in Process-Labeling $179,800; Work in Process-Canning $179,800. Finished Goods-Labeling $247.200; Finished Goods-Canning $247,200 Work in Process-Labeling $179.800; Finished Goods-Canning $179,800 Finished Goods $141,680; Work in Process $141,680