Required:

How many units are in process at May $31?$

What is the unit materials cost for May? $($Round unit cost to $2$ decimal places, e$.$g$.2\mathrm{.}25.)$

What is the unit conversion cost for May? $($Round unit cost to $2$ decimal places, e$.$g$.2\mathrm{.}25.)$

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?

The ledger of Sandhill Company has the following work in process inventory account. Work in Process-Painting 5/1 Balance 3,790 5/31 Completed and transferred out ? 5/31 Direct materials 6,360 5/31 Direct labor 3,156 5/31 Manufacturing overhead 2,080 5/31 Balance ? Production records show that there were 600 units in the beginning inventory, 30% complete, 1,600 units started into production, and 1,500 units completed and transferred out. The beginning work in process had materials cost of $2,440 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.