Exercise 16-3 (Part Level Submission) The ledger of American Company has the following work in process account. Work in Process-Painting 5/1 Balance 3,790 5/31 Transferred out 5/31 Materials 120 5/31 Labor 3,630 5/31 Overhead 2,280 5/31 Balance Production records show that there were 550 units in the beginning inventory, 30% complete, 1,620 units started, and 1,550 units transferred out. The beginning work in process had materials cost of $2,740 and conversion costs of $1,050. The units in ending inventory were 40% complete. Materials are entered at the beginning of the painting process. (a) Your answer is correct. How many units are in process at May 31? Work in process, May 31 620 units Click if you would like to Show Work for this question Open Show Work