Love Corporation manufactures a single product. 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 30% 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 Units 21,600 60,400 69,200 12,800 Costs: Work in process, May 1 Costs incurred during May Totals Total Direct Materials $ 51,300 337,300 $388,600 $ 22,900 81,300 $ 104,200 Conversion Costs $ 28,400 256,000 $ 284,400 Using the weighted-average method of process costing, the equivalent units of direct materials total: