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 20% complete. The following data pertain to May: Units Work in process, May 1 15,800 Units started during May 64,000 Units completed and transferred out 72,000 Work in process, May 31 7,800 Total Direct Materials Conversion Costs Costs: Work in process, May 1 $ 45,250 $ 18,100 $ 27,150 Costs incurred during May 237,030 73,600 163,430 Totals $ 282,280 $ 91,700 $ 190,580 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):