gEnabledchoduiz Chapter 15 p! Help So Eat mit Submit Direct Material 72.000 Conversion 72,000 quivalent Units or Production Units Completed and transferred out Unita in Ending Work in Process Direct Materiale (15.000 * 100%) Conversion 15.000 - 808) Equivalent Units of production 15,000 12,000 87.000 Cost per equivalent Unit Contot beginning work in process Costa incurred this period Total costs Cost per equivalent unit $ 43,500 145,300 $188,800 5 2.17 per HUP 563,000 195, 400 $259,200 5 3.09 por TUP ABC company makes chill and uses a process costing system to track the costs of canning and tableing their products. The data in the table bove relates only to the activities and costs of the canning process for one period. What is the journal entry needed to transfer the completed cars of chill out of the canning process and into the labeling process? $188,800 Work in Process -Labeling Finished Goods-Canning $188.800 $156,240 Work in Process--Labeling Work in Process-Canning $156,240 $188,800 Work in Process --Labeling Work in Process-Canning $188,800 $259,200 Finished Goods-Labeling Finished Goods-Canning $259,200 $156,240 Finished Goods Inventory Work in Process $156,240