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: Units Work in process, May 1 15,000 Units started during May 60,000 Units completed and transferred out 68,000 Work in process, May 31 7,000 Total Direct Materials Conversion Costs Costs: Work in process, May 1 Costs incurred during May Totals $ 41,250 234,630 $ 16,500 72,000 $ 24,750 162,630 $ 275,880 $ 88,500 $ 187,380 Using the weighted-average method of process costing, the total costs remaining in work in process on May 31 are: