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		15,000
Units started during May		60,000
Units completed and transferred out		68,000
Work in process, May 31		7,000

	Total					Direct Materials					Conversion Costs
Costs:
Work in process, May 1		$	41,250				$	16,500				$	24,750
Costs incurred during May			234,630					72,000					162,630
Totals		$	275,880				$	88,500				$	187,380

Using the weighted-average method of process costing, the equivalent units of direct materials total:

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

Using the weighted-average method of process costing, the cost per unit of direct materials is:

Using the weighted-average method of process costing, the cost per unit of conversion activity is:

Using the weighted-average method of process costing, the total costs remaining in work in process on May 31 are: