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 60% complete with respect to conversion; the ending work-in-process inventory is 20% complete. The following data pertain to May: Units Work in process, May 1 18,000 Units started during May 63,900 Units completed and transferred out 71,000 Work in process, May 31 10,900 Total Direct Materials Conversion Costs Costs: Work in process, May 1 $ 54,800 $ 24,400 $ 30,400 Costs incurred during May 257,400 78,400 179,000 Totals $ 312,200 $ 102,800 $ 209,400 Using the weighted-average method of process costing, the equivalent units of conversion activity total: Multiple Choice 63,900. 71,000. 73,180. 80,900. None of the answers is correct.