Blossom Company's Work in Process - Painting account shows the following activity. Work in Process - Painting 5/1 Balance 5/31 Direct materials 5/31 Direct labor 5/31 Applied overhead 5/31 Transferred out 5/31 Balance $9,116 9,602 5,092 3,076 ? ? The company uses weighted-average process costing. Production records show that there were 868 units in the beginning work in process inventory that were 30% complete as to conversion costs, 4,712 units started into production, and 5,180 units completed and transferred out. The beginning work in process inventory had materials cost of $7,138 and conversion costs of $1,978. The units in ending working process inventory were 40% complete as to conversion costs. Materials are entered at the beginning of the painting process. (a) How many units are in process at May 31? Unit in process