Please include a formula for the last part.

The ledger of American Company has the following work in process account. Work in Process-Painting 5/1 Balance 3,890 5/31 Transferred out ? 5/31 Materials 5,580 5/31 Labor 3,108 5/31 Overhead 1,480 5/31 Balance ? Production records show that there were 600 units in the beginning inventory, 30% complete, 1,800 units started, and 1,500 units transferred out. The beginning work in process had materials cost of $2,340 and conversion costs of $1,550. The units in ending inventory were 40% complete. Materials are entered at the beginning of the painting process. Part 1 Your answer is correct. How many units are in process at May 31? Work in process, May 31 900 units e Textbook and Media Attempts: 1 of 3 used Using multiple attempts will impact your score. 10% score reduction after attempt 2 Part 2 Your answer is correct. 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 $ 3.3 e Textbook and Media Attempts: 2 of 3 used Using multiple attempts will impact your score. 10% score reduction after attempt 2 Part 3 Your answer is correct. 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 $ 3.3 e Textbook and Media Part 4 Your answer is correct. What is the total cost of units transferred out in May? The total cost of units transferred out in May $ 9900 e Textbook and Media Attempts: 1 of 3 used Using multiple attempts will impact your score. 10% score reduction after attempt 2 Part 5 What is the cost of the May 31 inventory? Work in process $ e Textbook and Media Save for Later Attempts: 0 of 3 used Submit Answer Using multiple attempts will impact your score. 10% score reduction after attempt 2