6 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: 02:04:34 Work in process, May 1 Units 15,700 Units started during May 63,500 Units completed and transferred out 71,500 Work in process, May 31 7,700 Total Direct Materials Conversion Costs Costs: Work in process, May 1 Costs incurred during May Totals $ 44,750 236,730 $281,480 $ 91,300 $ 17,900 $ 26,850 73,400 163,330 $ 190,180 Using the weighted-average method of process costing, the cost of goods completed and transferred during May is closest to (Do not round intermediate calculations):