Cullumber Company has the following record of costs. WORK IN PROCESS MANUFACTURING COSTS Raw Materials Factory Manufacturing Inventory Labor Overhead FINISHED GOODS INVENTORY Painting Balance May 1 $3,790 Materials -$7,020 7,020 Labor -$ 3,590 3,590 Overhead $ 1,980 1.980 Transfer out -? Balance May 31 $? Production records show that there were 400 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 $ 2,640 and conversion costs of $ 1,150. The units in ending inventory were 40% complete. Materials are entered at the beginning of the painting process How many units are in process at May 31? Work in process, May 31 units 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 $ e Textbook and Media 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 $ e Textbook and Media What is the total cost of units transferred out in May? (Round answer to 0 decimal place, e.g. 25.) The total cost of units transferred out in May $ What is the cost of the May 31 work in process inventory? Work in process $