Department D2 is the second stage of a Company’s production cycle. On May 1, the BWIP contained 25,000 units 60% complete as to conversion costs. During May, 100,000 units were transferred in from the first stage of the Company's production cycle. On May 31, EWIP contained 21737 units 80% complete as to conversion costs. Materials are added at the end of the process. Using the weighted-average method, the EUP for Direct Material on May 31 were: