Current Attempt in Progress The ledger of Blossom Company has the following work in process inventory account. Work in Process-Painting 5/1 Balance 3,790 5/31 Completed and transferred out? 5/31 Direct materials 6,660 5/31 Direct labor 2,478 5/31 Manufacturing overhead 2.280 5/31 Balance ? Production records show that there were 500 units in the beginning inventory, 30% complete, 1,700 units started into production, and 1,500 units completed and transferred out. The beginning work in process had materials cost of $2,140 and conversion costs of $1,650. The units in ending inventory were 40% complete as to conversion costs. Materials are entered at the beginning of the painting process, and conversion costs are incurred uniformly throughout the process. Bi D Rain off and on (c) What is the unit conversion cost for May? (Round unit cost to 2 decimal places, eg. 2.25.) The unit conversion cost for May $