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The ledper of Sandhill compary fos the followirg work in process inventory account: Production records show that there were 420 units in the beginning imentory 35% conilete, 1250 units started into productionz and 1,250 units completed and transferred out. The beginning workin process inventory had mater ials costs of $2.000 and comversion costs of $1.670. The units in ending inventork were 400 complete as to copversion cests. Materials are entered at the beginning of the pointing process, and corversion costs are incurred uniformly throughout the process. How many units are in process at May 31 ? What is the unit materlah cost for May? (kound anwwer to 2 decimal places, es, 12.5.5.) Unit materials cost 14 What is thet urit eonyersion cost for May? (Round answer to 2 decifial ploces, 1,12,55.) Unit coaversibn cost What is the total cost of units completed and transferred out in Mary? What is the totai cost of units completed and transterred out in May? What is the cost of the May 31 work in process inventory