1. how many units are in progress at may 31 2. what is the unit material cost for may 3. what is the unit conversion cost for may

The ledger of Sheridan Company has the following work in process inventory account. Production records show that there were 500 units in the beginning inventory, 30\% complete, 1,800 units started into production, and 1,500 units completed and transferred out. The beginning work in process had materials cost of $2,440 and conversion costs of $1,450. The units in ending inventory were 40% complete as to conversion costs. Materials are entered at the beginning of the painting process, and conversion costs are incurred uniformly throughout the process