Following is a partial process cost summary for mitchell manufacturing's canning department. equivalent units of production direct materials conversion units completed and transferred out 50,000 50,000 units in ending work in process: direct materials (15,000 * 100%) 15,000 conversion (15,000 * 80%) 12,000 equivalent units of production 65,000 62,000 cost per equivalent unit costs of beginning work in process $ 40,500 $ 59,700 costs incurred this period 136,000 183,100 total costs $ 176,500 $ 242,800 cost per equivalent unit $ 2.71 per eup $ 3.92 per eup if the units completed were transferred to the labeling department, what is the appropriate journal entry to transfer the direct materials? work in process—labeling $135,500; work in process—canning $135,500. work in process—labeling $176,500; work in process—canning $176,500. finished goods—labeling $135,500; finished goods—canning $135,500. work in process—labeling $176,500; finished goods—canning $176,500. finished goods $136,000; work in process $136,000.