points Lakeland Chemical manufactures a product called Zing. Direct materials are added 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 30% complete. The following data pertain to May: Units Work in process, May 1 15,900 Units started during May 64,500 Units completed and transferred out 72,500 Work in process, May 31 7,900 Costa Work in process, May 1 Costs incurred during May Totals Total Direct Conversion Materials Costa $ 45,750 $18,300 5 27,450 237,330 73,800 163,530 $283,080 $92,100 $ 190,980 Using the weighted average method of process costing, the total costs remaining in work in process on May 31 are closest to (Do not round Intermediate calculations): $0. $15,095. $16,831. $11,221. None of the answers is correct.