1. How many units are in process at my 31st?
2. What is the unit materials cost for May?
3. What is the unit conversion cost for May?

The ledger of Indigo Company has the following work in process inventory account. The company uses weighted-average process costing. Production records show that there were 840 units in the beginning work in process inventory that are 30% complete, 4,560 units started, and 5,000 units completed and transferred out. The beginning work in process inventory had materials cost of $1,508 and conversion costs of $868. The units in ending work in process inventory were 40% complete as to conversion costs. Materials are entered at the beginning of the painting process