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 $117,600$ Units started during May $69,100$ Units completed and transferred out $79,600$ Work in process, May $317,100$ Total Direct Materials Conversion Costs Costs: Work in process, May $1$ $ $49,000$ $ $22,500$ $ $26,500$ Costs incurred during May $304,20075,200229,000$ Totals $ $353,200$ $ $97,700$ $ $255,500$ Using the weighted$-$average method of process costing, the equivalent units of direct materials total: