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 10% complete. The following data pertain to May:

	Units
Work in process, May 1		15,200
Units started during May		66,800
Units completed and transferred out		73,100
Work in process, May 31		8,900

	Total				Direct Materials				Conversion Costs
Costs:
Work in process, May 1	$	56,600			$	22,700			$	33,900
Costs incurred during May		328,400				78,400				250,000
Totals	$	385,000			$	101,100			$	283,900

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