Saved Help Save & Ex 27 TB MC Qu. 4-58 Lakeland Chemical manufactures a product... 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 80% complete with respect to conversion; the ending work-in-process inventory is 15% complete. The following data pertain to May: its Skipped Units Work in process, May 1 36, 500 Units started during May 70,500 eBook Units completed and transferred out 77, 500 Work in process, May 31 29, 500 ferences Direct Conversion Total Materials Costs Costs: Work in process, May 1 $ 50,750 $20,300 $ 30, 450 Costs incurred during May 247 ,930 75, 800 172, 130 Totals $298, 680 $96, 100 $202, 580 Using the weighted-average method of process costing, the cost per unit of direct materials is