Fоllоwing is а pаrtiаl prоduction cost report for Mitchell Manufacturing's Canning Department. Equivalent units of production (EUP) Direct Materials Conversion Units Percent Complete EUP Percent Complete EUP Completed and transferred out 96,000 100% 96,000 100% 96,000 Ending Work in Process 18,000 100% 18,000 70% 12,600 114,000 108,600 Cost per EUP Direct Materials Conversation Cost of beginning work in process $ 42,800 $ 62,900 Costs added this period 143,300 192,700 Total costs $ 186,100 $ 255,600 % EUP from part (a) 114,000 108,600 Cost per EUP $ 1.63 per EUP $ 2.35 per EUP The total direct materials costs transferred out of the Canning department equals: