TB MC Qu. 03-165 (Algo) Following is a partial process... Following is a partial production cost report for Mitchell Manufacturing's Canning Department. Equivalent units of production (EUP) Direct Materials Percent Complete EUP 100% 44,000 6,000 50,000 Units 44,000 6,000 Completed and transferred out Ending Work in Process Conversion Percent Complete EUP 100% 44,000 60% 3,600 47,600 100% Cost per EUP Cost of beginning work in process Costs added this period Total costs % EUP from part (a) Cost per EUP Direct Materials $ 43, 100 144,200 $ 187,300 50,000 $ 3.75 per EUP Conversation $ 63,300 193,900 $ 257,200 47,600 $ 5.40 per EUP The total direct materials costs transferred out of the Canning department equals: Multiple Choice $165,000. O $178,500 $187,300. O $187,500. $237,600