7 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 70% complete with respect to conversion; the ending work-in-process inventory is 55% complete. The following data pertain to May: Units 02:03:27 Work in process, May 1 16,400 Units started during May 67,000 Units completed and transferred out 75,000 Work in process, May 31 8,400 Total Direct Materials Conversion Costs Costs: Work in process, May 1 Costs incurred during May Totals 74,800 $ 48,250 $19,300 $ 28,950 238,830 164,030 $287,080 $ 94,100 $ 192,980 Using the weighted-average method of process costing, the total costs remaining in work in process on May 31 are closest to (Do not round intermediate calculations):