I need some help

Following is a partial production cost report for Zell Manufacturing's Cooking department. Equivalent units of production (EUP) Direct Materials Conversion Units Percent Complete EUP Percent Complete EUP Completed and transferred out 84,000 100% 84,000 100% 84,000 Ending Work in Process 6,000 100% 6,000 80% 4,200 90,000 88,200 Cost per EUP Direct Materials Conversation Cost of beginning work in process $ 42,600 $ 62,600 Costs added this period 142,600 191,800 Total costs $ 185,200 $ 254,400 : Equivalent units of production 90,000 88,200 Cost per EUP $ 2.06 per EUP $ 2.88 per EUP The total conversion costs transferred out of the Cooking department equals: $254,016. $254.400 $191,800. $185.200 $241.920