The Evanston plant 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 70% 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 16,700 Units started during May 68,500 Units completed and transferred out 76,500 Work in process, May 31 8,700 Total Direct Materials Conversion Costs Costs: Work in process, May 1$48,050 $18,200 $29,850 Costs incurred during May 239,730 73,700 166,030 Totals$287,780 $91,900 $195,880 Using the weighted-average method of process costing, the cost per unit of conversion activity is:f Fit-for-Life Foods Corporation produces low-fat salad dressing. The following data pertain to the year just ended. Percentage of Completion Units Direct Material Conversion Work in process, January 1 20,000 lb. 80 % 60 % Work in process, December 31 15,000 lb. 70 % 30 % During the year, the company started 120,000 pounds of material in production. Using the weighted-average method of process costing, the cost per unit of conversion activity is: