Following is a partial process cost summary for MitchellManufacturing's Canning Department.

Equivalent Units ofProduction	DirectMaterials	Conversion
Units Completed and transferredout	50,000	50,000
Units in Ending Work inProcess:
Direct Materials (15,000* 100%)	15,000
Conversion (15,000 *80%)		12,000
Equivalent Units ofProduction	65,000	62,000
Cost per EquivalentUnit
Costs of beginning work inprocess	$40,500	$59,700
Costs incurred this period	136,000	183,100
Total costs	$176,500	$242,800
Cost per equivalent unit	$2.71 perEUP	$3.92 perEUP

The total materials costs transferred out of the Canning Departmentshould be:

$135,500.

$136,000.

$176,500.

$176,150.

$196,000.

Answer rating: 100% (QA)

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