West Texas Petroleum manufactures a specialty oil called West Texas Petroleum Oil. The manufacturing process for this oil requires that all materials be added at the beginning of the process. Conversion takes place uniformly throughout the production process. At the beginning of the month, inventory was 60% complete with respect to conversion. At the end of the month, work-in-process inventory was 20% complete. For May, West Texas has provided the following data: 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 Direct Materials Conversion Costs Total Costs: Work in process, May 1 Costs incurred during May Totals $ 41,250 234.630 $275,880 $16,500 72.000 $88,500 S 24,750 162.630 S187.380 Based on weighted average process costing, the units completed during May should be valued at: Select one: a. $249,560. b. $250,240. c. $258,400. d. $263,840. e. None of the answers is correct