Exercise 17-3 (Part Level Submission) The ledger of American Company has the following work in process account. Work in Process-Painting 5/1 Balace3,590 5/31 Transferred out? 5/31 Materials 5,160 5/31 Labor 5/31 Overhead 1,380 5/31 Balance Pro u tion records show that there were 400 units in the beginning in enton, 30% complete, i 600 unts started and . 700 unts rans erred out me beginnin conversion costs of $1,550. The units in ending inventory were 40% complete. Materials are entered at the beginning of the painting process. on n oocess a materiais c o 0 40 and xYour answer is incorrect. Try again. How many units are in process at May 31? Work in process, May 31 units