The ledger of American Company has the following work in process account.

Work in ProcessPainting
5/1	Balance	3,690	5/31	Transferred out	?
5/31	Materials	5,890
5/31	Labor	5,252
5/31	Overhead	1,680
5/31	Balance	?

Production records show that there were 400 units in the beginning inventory, 30% complete, 1,700 units started, and 1,500 units transferred out. The beginning work in process had materials cost of $ 3,140 and conversion costs of $ 550. The units in ending inventory were 40% complete. Materials are entered at the beginning of the painting process.

A. What is the unit conversion cost for May? (Round unit cost to 2 decimal places, e.g. 2.25.)

The unit conversion cost for May

$ enter a dollar amount of the unit conversion cost for May rounded to 2 decimal places B. What are the total costs of units transferred out in May? C. What is the cost of the May 31 inventory?