Carla Vista Company's Work in Process - Painting account shows the following activity. Work in Process - Painting 5/1 Balance 5/31 Direct materials $2,330 9.137 5/31 Direct labor 4,846 5/31 Applied overhead 2,926 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 4,910 units completed and transferred out. The beginning work in process inventory had materials cost of $1,483 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. * Your answer is incorrect. How many units are in process at May 31? 5) Unit in process eTextbook and Media Your answer is correct. 9522 What is the unit materials cost for May? (Round answer to 2 decimal places, e.g. 52.75.) Material cost $ 2 per unit What is the unit conversion cost for May? (Round answer to 2 decimal places, e.g. 52.75.) Unit conversion cost $ CA