Question 39 (2.73 points) Following is a partial process cost summary for Maxwell Manufacturing's Canning Department. Direct Materials 50,000 Conversion 50,000 Equivalent Units of Production Units Completed and transferred out Units in Ending Work in Process: Direct Materials (15,000 100%) Conversion (15,000 * 80%) Equivalent Units of Production 15,000 65,000 12.000 62,000 Cost per Equivalent Unit Costs of beginning work in process Costs incurred this period Total costs Cost per equivalent unit $ 40,500 136.000 176,500 $ 59.700 183.100 242,800 $ 2.71 Per EUP $ 3.92er The total conversion costs transferred out of the Canning Department equals: A) $183,100 ERT