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 21,100 Units started during May 65,200 Units completed and transferred out 78,500 Work in process, May 31 7,800 Total Direct Materials Conversion Costs Costs: Work in process, May 1 $ 44,300 $ 17,700 $ 26,600 Costs incurred during May 298,100 74,100 224,000 Totals $ 342,400 $ 91,800 $ 250,600 Using the weighted-average method of process costing, the equivalent units of conversion activity total: