5/1 Balance 3,890 5/31 Transferred out ? 5/31 Materials 6,960 5/31 Labor 4,550 5/31 Overhead 1,880 5/31 Balance ? Production records show that there were 600 units in the beginning inventory, 30% complete, 1,800 units started, and 1,600 units transferred out. The beginning work in process had materials cost of $ 2,640 and conversion costs of $ 1,250. The units in ending inventory were 40% complete. Materials are entered at the beginning of the painting process.

What is the cost of the May 31 inventory?

Work in process