Ivanhoe Company has the following record of costs.

$\backslash$table$[[,$MANUFACTURING COSTS,$\backslash$table$[[$WORK IN PROCESS$],[$Painting$]],\backslash$table$[[$FINISHED GOODS$],[$INVENTORY$]]],[,\backslash$table$[[$Raw Materials$],[$Inventory$]],\backslash$table$[[$Factory$],[$Labor$]],\backslash$table$[[$Manufacturing$],[$Overhead$]]],[$Balance May $1,,,,$$$3,690,],[$Materials$,-$$$5,740,,,5,740,],[$Labor$,,-$$$2,290,,2,290,],[$Overhead$,,,-$$$1,480,1,480,],[$Transfer out,,,,?,?$],[$Balance May $31,,,,$$$?,]]$

Production records show that there were $400$ units in the beginning inventory, $30\%$ complete, $1,700$ units started, and $1,500$ units transferred out. The beginning work in process had materials cost of $$2,240$ and conversion costs of $$1,450.$ The units in ending inventory were $40\%$ complete. Materials are entered at the beginning of the painting process.

How many units are in process at May $31?$

Work in process, May $31$ units

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What is the unit materials cost for May? $($Round unit cost to $2$ decimal places, e$.$g$.2\mathrm{.}25.)$

The unit materials cost for May $

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What is the unit conversion cost for May? $($Round unit cost to $2$ decimal places, e$.$g$.2\mathrm{.}25.)$

The unit conversion cost for May $

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What is the total cost of units transferred out in May? $($Round answer to $0$ decimal place, eg$.25.)$

The total cost of units transferred out in May $

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What is the cost of the May $31$ work in process inventory?

Work in process $