MANUFACTURING COSTS WORK IN PROCESS Raw Materials Inventory Factory Labor Manufacturing Overhead FINISHED GOODS INVENTORY Painting Balance May 1 $ 3,790 Materials -$ 5,930 5,930 Labor $ 2,430 2,430 Overhead -$ 2,280 2,280 Transfer out -? ? Balance May 31 $? Production records show that there were 600 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 $3,040 and conversion costs of $ 750. The units in ending inventory were 40% complete. Materials are entered at the beginning of the painting process. (a) How many units are in process at May 31? Work in process, May 31 units e Textbook and Media Save for Later Attempts: 0 of 4 used Submit