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 10% complete. The following data pertain to May: Units Work in process, May 1 15,100 Units started during May 60,500 Units completed and transferred out 68,500 Work in process, May 31 7,100 Direct Conversion Total Materials Costs Costs: Work in process, May 1 $ 41,750 $16,700 $25,050 Costs incurred during May Totals 234,930 $276,680 72,200 162,730 $88,900 $187,780 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)