5 1 points 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: Units 02:05:41 Work in process, May 1 16,600 Units started during May 68,000 Units completed and transferred out 76,000 Work in process, May 31 8,600 Costs: Work in process, May 1 Costs incurred during May Totals Total Direct Materials Conversion Costs $ 47,650 $ 18,100 $ 29,550 239,430 73,600 165,830 $287,080 $ 91,700 $ 195,380 Using the weighted-average method of process costing, the cost per unit of conversion activity is: