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: 5155 Work in process, May 1 Units started during May Units completed and transferred out Work in process, May 31 Units 18,000 63,900 71,000 10,900 Direct Materials Conversion Costs Total Costs: Work in process, May 1 Costs incurred during May Totals $ 54,800 257,400 $312,200 $ 24,400 78,400 $102,800 $ 30,400 179,000 $209,400 Using the weighted average method of process costing, the equivalent units of direct materials total: Using the weighted-average method of process costing, the equivalent units of direct materials total: Multiple Choice O 71,000. 73,180. 80,900. 81,900 None of the answers is correct