Saved 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 * 100%) Conversion (12,000 * 70%) Equivalent Units of Production 12,000 8,400 88, 400 92,000 Cost per Equivalent Unit Costs of beginning work in process Costs incurred this period Total costs Cost per equivalent unit $ 41,800 140, 100 $181,900 $ 1.98 per EUP $ 61,500 188,500 $250,000 $ 2.83 per EUP The total materials costs transferred out of the Canning Department equals