Carla Vista Company's Work in Process$-$Painting account shows the following activity.

Work in Process $-$ Painting

$5/1$ Balance $$2,330$

$5/31$ Direct materials $9,137$

$5/31$ Direct labor $4,846$

$5/31$ Applied overhead $2926$

$5/31$ Transferred out $?$

$5/31$ Balance $?$

The company uses weighted$-$average process costing. Production records show that there were $826$ units in the beginning work in process inventory that were $30\%$ complete as to conversion costs, $4,484$ units started into production, and $4\mathrm{.}910$ units completed and transferred out. The beginning work in process inventory had materials cost of $$1483$ and conversion costs of $$847.$ 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 $31?$

b$.$ What is the unit materials cost for May?

c$.$ What is the unit conversion cost for May?

d$.$ 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?