Production records show that there were 410 units in the beginning inventory, 30% complete, 1,150 units started into production, and 1,150 units completed and transferred out. The beginning work in process inventory had materials costs of $2,190 and conversion costs of $1,350. The units in ending inventory were 40% complete as to conversion costs. Materials are entered at the beginning of the painting process, and conversion costs are incurred uniformly throughout the process.

Production records show that there were 410 units in the beginning inventory, 30% complete, 1,150 units started into production, and 1,150 units completed and transferred out. The beginning work in process inventory had materials costs of $2,190 and conversion costs of $1,350. The units in ending inventory were 40% complete as to conversion costs. Materials are entered at the beginning of the painting process, and conversion costs are incurred uniformly throughout the process. Hov many units are in process at May 31 ? Work in process inventory What is the unit materials cost for May? (Round answer to 2 decimal places, eg. 12.55.) Unit materials cost 5 What is the unit conversion cost for May? (Round answer to 2 decimal places, eg. 12.55.) Unit conversion cost $ What is the total cost of units completed and transferred out in May? What is the cost of the May 31 work in process inventory