Cooking ata process Wallals Labor Overhead Costs transferred in $ 0- 21,000 8,500 31,500 Canning $ 4,000 9,000 7,000 25,800 53,000 Instructions ournalize the April transactions * 21-3 The ledger of American Comas a company has the following work in process account. Answer questions on costs and production (LO 2,3,4) 5/1 5/31 5/31 5/31 5/31 Transferred out Work in Process-Painting 3,590 5/31 5,160 2,530 1,380 Balance Materials Labor Overhead Balance Production records show that there were 400 units in the beginning inventory, 30% com- nlete. 1,600 units started, and 1,700 units transferred out. The beginning work in process had materials cost of $2,040 and conversion costs of $1,550. The units in ending inventory were 40% complete. Materials are entered at the beginning of the painting process. Instructions (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 transferred out in May? (e) What is the cost of the May 31 inventory