Final answer:
Without specific details on direct labor and manufacturing overhead costs, the total conversion costs transferred out of the canning department cannot be determined from the options provided.
Step-by-step explanation:
To determine the total conversion costs transferred out of the canning department, we need additional context such as the company's cost accounting reports or specific values indicating the direct labor and manufacturing overhead costs for the period in question.
Conversion costs typically consist of direct labor and manufacturing overhead. Without these figures or a clear basis for calculation provided in the given numbers, we cannot accurately select the exact total conversion costs that were transferred out of the canning department from the options: a. $187,600 b. $257,600 c. $144,400 d. $82,800. Proper cost accounting practices would require detailed records to arrive at the exact total. Hence, we cannot provide an accurate answer to this question based on the information provided.