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 60% complete with respect to conversion; the ending work-in-process inventory is 20% complete. The following data pertain to May: Work in process, May 1 Units started during May Units completed and transferred out Work in process, May 31 Costs: Work in process, May 1 Costs incurred during May Totals Total $ 41,250 234,630 $ 275,880 Units 15,000 60,000 68,000 7,000 Direct Materials $ 16,500 72,000 $ 88,500 Conversion Costs $ 24,750 162,630 $ 187,380 Using the weighted-average method of process costing, the cost per unit of conversion activity is:

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 60% complete with respect to conversion; the ending work-in-process inventory is 20% complete. The following dato pertain to May: Using the weighted-average method of process costing, the cost per unit of conversion activity is