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Exercise 21-03 a-e he ledger of Swifty Company has the following work in process account. Work in Process-Painting 5/1 Balance 3,790 5/31 Transferred out 5/31 Materials 7,030 5/31 Labor 5,648 5/31 Overhead 1,580 5/31 Balance roduction records show that there were 500 units in the beginning inventory, 30% complete, 1,600 units started, ind 1,500 units transferred out. The beginning work in process had materials cost of $2,840 and conversion costs of $950. The nits in ending inventory were 40% complete. Materials are entered at the beginning of the painting process. How many units are in process at May 31? Work in process, May 31 units What is the unit materials cost for May? (Round unit cost to 2 decimal places, e.g. 2.25.) he unit materials cost for May What is the unit conversion cost for May? ( Round unit cost to 2 decimal places, e.g. 2.25.) he unit conversion cost for May What is the total cost of units transferred out in May? he total cost of units transferred out in May What is the cost of the May 31 inventory? Work in process $ Question Attempts: 0 of 5 used