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 $3.54 Work in process, May 1 Units started during May Units completed and transferred out Work in process, May 31 Units 18,000 64,000 71,000 11,000 Direct Materials Conversion Costs Total Costs: Work in process, May 1 Costs incurred during May Totals $ 44,250 238,830 $283,080 $17,700 73,200 $90,900 $ 26,550 165,630 $192,180 Using the weighted average method of process costing, the cost per unit of direct materials is: Using the weighted average method of process costing, the cost per unit of direct materials is: w Multiple Choice 2 o None of the answers is correct. o o o o