4 1 points 02:07:07 View previous attempt 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 80% complete with respect to conversion; the ending work-in-process inventory is 15% complete. The following data pertain to May: Work in process, May 1 Units 15,500 Units started during May 60,500 Units completed and transferred out 68,500 Work in process, May 31 7,500 Costs: Total Direct Materials Conversion Costs Work in process, May 1 $ 41,750 Costs incurred during May Totals 235,330 $277,080 $ 16,700 72,200 $88,900 $ 25,050 163,130 $188,180 Using the weighted-average method of process costing, the cost per unit of direct materials is: