Carla Vista Company has the following record of costs. MANUFACTURING COSTS WORK IN PROCESS Raw Materials Inventory Factory Manufacturing Labor Overhead Painting Balance May 1 $3,890 Materials -$6,520 6,520 Labor -$3,690 3,690 Overhead Transfer out -$1,380 1,380 -? Balance May 31 $? FINISHED GOODS INVENTORY Production records show that there were 500 units in the beginning inventory, 30% complete, 1,700 units started, and 1,400 units transferred out. The beginning work in process had materials cost of $2,940 and conversion costs of $950. The units in ending inventory were 40% complete. Materials are entered at the beginning of the painting process. * Your answer is incorrect. How many units are in process at May 31? Work in process, May 31 12040 units X Your answer is incorrect. What is the unit materials cost for May? (Round unit cost to 2 decimal places, e.g. 2.25) The unit materials cost for May $ eTextbook and Media X Your answer is incorrect. What is the unit conversion cost for May? (Round unit cost to 2 decimal places, e.g. 2.25.) The unit conversion cost for May $ eTextbook and Media x Your answer is incorrect. What is the total cost of units transferred out in May? (Round answer to O decimal place, e.g. 25) The total cost of units transferred out in May * Your answer is incorrect. What is the total cost of units transferred out in May? (Round answer to O decimal place, e.g. 25.) The total cost of units transferred out in May eTextbook and Media * Your answer is incorrect. What is the cost of the May 31 work in process inventory? Work in process $ Textbook and Media