Carla Vista Company's Work in Process - Painting account shows the following activity. 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. (a) How many units are in process at May 31