Following s 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 Conversion 72,000 72,000 Direct Materials (15,000 * 100%) 15,000 Conversion (15,000 * 70%) Equivalent Units of Production 10,500 82,500 87,000 Cost per Equivalent Unit Costs of beginning work in process Costs incurred this period Total costs Cost per equivalent unit $ 41,100 $ 60,500 137,800 $178,900 $ 2.06 per EUP 185,500 $246,000 $ 2.98 per EUP The total materials costs transferred out of the Canning Department equals Multiple Choice $179,220 $169,950. $214,560. $178.900. $148,320