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 50% complete with respect to conversion; the ending work-in-process inventory is 10% complete. The following data pertain to May:

	Units
Work in process, May 1		20,100
Units started during May		68,800
Units completed and transferred out		77,100
Work in process, May 31		11,800

	Total				Direct Materials				Conversion Costs
Costs:
Work in process, May 1	$	55,600			$	22,300			$	33,300
Costs incurred during May		255,800				79,800				176,000
Totals	$	311,400			$	102,100			$	209,300

Using the weighted-average method of process costing, the equivalent units of conversion activity total: