Please solve this problem:

The ledger of American Company has the following work in process account. Production records show that there were 500 units in the beginning inventory, 30% complete, 1, 680 units started, and 1, 440 units transferred out. The beginning work in process had materials cost of $2, 540 and conversion costs of $1, 150. 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 2.591 units