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:

UnitsWork in process, May 119,000Units started during May60,900Units completed and transferred out67,500Work in process, May 3112,400TotalDirect MaterialsConversion CostsCosts:Work in process, May 1$47,400$19,000$28,400Costs incurred during May322,70081,700241,000Totals$370,100$100,700$269,400

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