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 $17 , $ 27,750 237,630 164,630 $282,880 $90, soo $192, 380 Work in process, May 1 Units started during May Units completed and transferred Work in process, May 31 Costs : Work in process, May 1 Costs incurred during May Totals out Total 16,000 65 , 73, 300 Direct Materials 73, ooo Conversion Costs using the weighted-average method of process costing, the cost per unit of conversion activity is: Multiple Choice