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 60% complete with respect to conversion; the ending work-in-process inventory is 20% complete. The following data pertain to May 0152.44 Work in process, May 1 Units started during May Units completed and transferred out Work in process, May 31 Units 23,500 61,100 69,100 15,500 Direct Materials Conversion Costs Total Costs: Work in process, May 1 Costs incurred during May Totals $ 51,800 315,800 15.00 $367,600 $17,800 75.800 $93,600 $ 34,000 240.000 $274,000 Using the weighted average method of process costing, the equivalent units of conversion activity total Multiple Choice Using the weighted average method of process costing, the equivalent units of conversion activity total: Multiple Choice O 61,100 69,100. 72,200 83,600 O None of the answers is correct