1-May Balance 3790 Completed ? 31-May Direct Materials 6360 31-May Direct Labor 3156 31-May MOH 2080 31-May Balance ? Production records show that there were 600 units in the beginning inventory, 30% complete, 1,600 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 $1,350. 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.

The total cost of units transferred out in May $ What is the cost of the May 31 work in process inventory?

Work in process $