Help Seve Following is a partial process cost summary for Mitchell Manufacturing's Canning Department Direct Materials 80,000 Conversion 80,000 Equivalent Units of Production Units Completed and transferred out Units in Ending Work in Process: Direct Materials (12,000 x 100%) Conversion (12,080 * 70%) Equivalent Units of Production 12,000 92,000 8,400 88,480 Cost per Equivalent Unit Costs of beginning work in process Costs incurred this period Total costs Cost per equivalent unit $ 43,000 144,000 $187,000 $ 2.03 per EUP $ 63,200 193,600 $256,820 $ 2.90 per EUP If the units completed were transferred to the Labeling Department, what is the appropriate journal entry to transfer the conversio Multiple Choice Help Work in Process-Labeling $193,600, Work in Process-Canning $193,600. Work in Process-Labeling $232,000; Work in Process-Canning $232,000. O Finished Goods-Labeling $193,600; Finished Goods-Canning $193,600. Work in Process-Labeling $232,000: Finished Goods--Canning $232,000. Finished Goods $256,800: Work in Process $256,800.