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 10% complete. The following data pertain to May: Units Work in process, May 1 15,200 Units started during May 66,800 Units completed and transferred out 73,100 Work in process, May 31 8,900 Total Direct Materials Conversion Costs Costs: Work in process, May 1 $56,600 $22,700 $33,900 Costs incurred during May 328,400 78,400 250,000 Totals $385,000 $101,100 $283,900 Using the weighted-average method of process costing, the equivalent units of direct materials total: