Production records show that there were 540 units in the beginning inventory, 30% complete, 1,420 units started, and 1,410 units transferred out. The beginning work in process had materials cost of $2,910 and conversion costs of $1,670. The units in ending inventory were 40% complete. Materials are entered at the beginning of the painting process.

The ledger of Custer Company has the following work in process account. Work in Process-Painting 5/1 Balance 4,580 5/31 Transferred out ? 5/31 Materials 5,960 5/31 Labor 5/31 Overhead 2,180 5/31 Balance 3,510