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:

	Units
Work in process, May 1		15,200
Units started during May		61,000
Units completed and transferred out		69,000
Work in process, May 31		7,200

	Total		Direct Materials		Conversion Costs
Costs:
Work in process, May 1	$	42,250			$	16,900			$	25,350
Costs incurred during May		235,230				72,400				162,830
Totals	$	277,480			$	89,300			$	188,180

Using the weighted-average method of process costing, the total costs remaining in work in process on May 31 are closest to (Do not round intermediate calculations):