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 20% complete. The following data pertain to May:

UnitsWork in process, May 119,200

Units started during May60,200

Units completed and transferred out67,600

Work in process, May 3111,800

Total Direct Materials Conversion Costs

Costs:

Work in process, May 1$56,900 $24,900 $32,000

Costs incurred during May321,100 80,100 241,000

Totals $378,000$105,000 $273,000

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