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 50% complete with respect to conversion; the ending work-in-process inventory is 10% complete. The following data pertain to May 00:05:21 Work in process, May 1 Units started during May Units completed and transferred out Work in process, May 31 Units 20,100 68,800 77,100 11,800 Direct Materials Conversion Costs Total Costs: Work in process, May 1 Costs incurred during May Totals $ 55,600 255,800 $311,400 $ 22,300 79,800 $102,100 $ 33,300 176,000 $209,300 Using the weighted-average method of process costing, the equivalent units of conversion activity total