Question 2 The ledger of Custer Company has the following work in process account. Work in Process-Painting Balance 3,770 5/31 Transferred out? 5/1 Balance 5/31 Materials 5,730 5/31 Labor 5/31 Overhead 1,590 5/31 Balance 4,600 Production records show that there were 520 units in the beginning inventory, 30% complete, 1,550 units started, and 1,500 units transferred out. The beginning work in process had materials cost of $3,130 and conversion costs of $640. The units in ending inventory were 40% complete. Materials are entered at the beginning of the painting process. Your answer is partially correct. Try again. (a) How many units are in process at May 31? Work in process, May 31 (b) What is the unit materials cost for May? (Round unit cost to 3 decimal plac 570 units 2.257.)