$($a$)($b$)($c$)($d$)$

How many units are in process at May $31?$What is the unit materials cost for May? $($Round unit cost to $2$ decimal places, e$.$g$.2\mathrm{.}25.)$

What is the unit conversion cost for May? $($Round unit cost to $2$ decimal places, e$.$g$.2\mathrm{.}25.)$

What is the total cost of units completed and transferred out in May?

$($e$)$What is the cost of the May $31$ work in process inventory?