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:

$\backslash$table$[[,$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 $31,7,200]]$

$\backslash$table$[[,$Total,$\backslash$table$[[$Direct$],[$Materials$]],\backslash$table$[[$Conversion$],[$Costs$]]],[$Costs:$],[$Work in process, May $1,$$$42,250,$$$16,900,$$$25,350$