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: (8 00:18:31 Work in process, May 1 Units started during May Units completed and transferred out Work in process, May 31 Units 21,100 65,200 78,500 7,800 Total Direct Materials Conversion Costs Costs: Work in process, May 1 Costs incurred during May Totals $ 44,300 298,100 $342,400 $ 17,700 74,100 $91,800 $ 26,600 224,000 $ 250,600 Using the weighted average method of process costing, the equivalent units of direct materials total