Production records show that there were 580 units in the beginning inventory, 30% complete, 1, 420 units started, and 1, 450 units transferred out. The beginning work in process had materials cost of $2, 890 and conversion costs of $950. 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? What is the unit materials cost for May? (Round unit cost to 3 decimal places, e.g. 2.257.) The unit materials cost for May What is the unit conversion cost for May? (Round unit cost to 3 decimal places, e.g. 2.257.) What is the unit conversion cost for May? (Round unit cost to 3 decimal places, e.g. 2.257.) What is the total cost of units transferred out in May? (Round answer to 0 decimal places, e.g. 1, 225.) The total cost of units transferred out in May What is the cost of the May 31 inventory? (Round answer to 0 decimal places, e.g. 1, 225.) Work in process