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Crane Company has the following record of costs. Production records show that there were 500 units in the beginning inventory, 30% complete, 1,600 units startedi, and 1,500 units transferred out. The beginning work in process had materials cost of $2,840 and conversion costs of $950. The units in ending inventory were 408 complete. Materials are entered at the beginning of the painting process Production records show that there were 500 units in the beginning inventory, 30% complete, 1,600 units started, and 1,500 units transferred out. The beginning work in process had materials cost of $2,840 and conversion costs of $850. 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 eTextbook and Media 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 eTextbook and Media What is the unit conversion cost for May? (Round unit cost to 2 decimal places, e.8. 2.25.) The unit conversion cost for May What is the total cost of units transferred out in May? (Round answer to 0 decimal place, es. 25.) The total cost of units transferred out in May eTextbook and Media What is the cost of the May 31 workin process inventory? Work in process