Production records show that there were $400$ units in the beginning inventory, $30\%$ complete, $1,600$ units started,

and $1,700$ units transferred out. The beginning work in process had materials cost of $$2,040$ and conversion costs

of $$1,550.$ The units in ending inventory were $40\%$ complete. Materials are entered at the beginning of the

painting process.

A$)$What is unit materials cost for May?

B$)$What is the unit conversion cost for May?

C$)$What is the total cost of units transferred out in May?

D$)$ What is the cost of the May $31$ inventory?