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 10% complete. The following data pertain to May:

UnitsWork in process, May 115,100Units started during May65,300Units completed and transferred out67,300Work in process, May 3113,100TotalDirect MaterialsConversion CostsCosts:Work in process, May 1$58,800$25,800$33,000Costs incurred during May275,20073,200202,000Totals$334,000$99,000$235,000

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

Multiple Choice

• 67,300.
• 68,610.
• 79,400.
• 80,400.
• None of the answers is correct.