Lakeland Manufacturing adds direct materials at the beginning of the process, and conversion activity occurs uniformly throughout production. The beginning work-in-process inventory is 70% complete with respect to conversion; the ending work-in-process inventory is 30% complete. The following data pertain to May:

	Units
Work in process, May 1	17,600
Units started during May	69,100
Units completed and transferred out	79,600
Work in process, May 31	7,100

	Total	Direct Materials	Conversion Costs
Costs:
Work in process, May 1	$ 49,000	$ 22,500	$ 26,500
Costs incurred during May	304,200	75,200	229,000
Totals	$ 353,200	$ 97,700	$ 255,500

Using the weighted-average method of process costing, the equivalent units of direct materials total: