Exercise 16-3 The ledger of American Company has the following work in process account. Work in Process-Painting 3,890 5/31 Transferred out? 5/1 Balance 5/31 Matials 6,590 5/31 Labor 5/31 Overhead 1,380 5/31 Balance 3,230 Production records show that there were 460 units in the beginning inventory, 30% complete, 1,690 units started, and 1,400 units transferred out. The beginning work in process had materials cost of $2,940 and conversion costs of $950. The units n ending inventory were 40% complete Materials are entere at the beginning t the painting process. Your answer is incorrect. Try again. How many units are in process at May 31? Work in process, May 31 units LINK TO TEXT LINK TO TEXT