23.Lakeland Chemical manufactures a product called Zing. Direct materials are added at the beginning of the process, and conversion activity occurs uniformly throughout production. The beginning work-in-process inventory is 70% complete with respect to conversion; the ending work-in-process inventory is 30% complete. The following data pertain to May:

UnitsWork in process, May 117,600Units started during May69,100Units completed and transferred out79,600Work in process, May 317,100TotalDirect MaterialsConversion CostsCosts:Work in process, May 1$49,000$22,500$26,500Costs incurred during May304,20075,200229,000Totals$353,200$97,700$255,500

Using the weighted-average method of process costing, the equivalent units of direct materials total: