Pharoah Company's Work in Process - Painting account shows the following activity. Work in Process - Painting $ 2,672 5/1 Balance 8,672 4,600 5/31 Direct materials 5/31 Direct labor 5/31 Applied overhead 5/31 Transferred out 5/31 Balance 2,776 ? ? The company uses weighted average process costing Production records show that there were 784 units in the beginning work in process inventory that were 30% complete as to conversion costs, 4.256 units started into production, and 4,640 units completed and transferred out. The beginning work in process inventory had materials cost of $ 1,408 and conversion costs of $ 1,264. The units in ending working process inventory were 40% complete as to conversion costs. Materials are entered at the beginning of the painting process. (a) Your answer is correct. How many units are in process at May 31? Unit in process 400 e Textbook and Media Attempts: 2 of 3 used (b) How many units are in process at May 31? Work in process, May 31 units What is the unit materials cost for May? (Round unit cost to 2 decimal places, e.g. 2.25.) The unit materials cost for May What is the unit conversion cost for May? (Round unit cost to 2 decimal places, e.g. 2.25.) The unit conversion cost for May $ What is the total cost of units transferred out in May? The total cost of units transferred out in May What is the cost of the May 31 inventory? Work in process