Help Save MC Qu. 166 Following is a partial process... Following is a partial process cost summary for Mitchell Manufacturing's Canning Department Direct Materials 52,000 Conversion 52,000 Equivalent Units of Production Units Completed and transferred out Units in Ending Work in Process: Direct Materials (18,000 -100%) Conversion (18,000 - 804) Equivalent Units of Production 18,000 70,000 14,400 66,400 Cost per Equivalent Unit Costs of beginning work in process $ 43,600 Costs incurred this period 145,500 Total costs $189, 100 Cost per equivalent unit 52.70 per EUP The total conversion cots transferred out of the Canning Department equals: $ 63,900 195,700 $259,600 $ 3.91 per EUP Mule Chalo The total conversion costs transferred out of the Canning Department equals: Multiple Choice $259,624 $259,600. $195,700 $189.100. 5203.320