The ledger of American Company has the following work in process account. Work in Process-Painting 5/1 Balance 3,790 5/31 Transferred out ? 5/31 Materials 5,890 5/31 Labor 4,194 5/31 Overhead 2,380 5/31 Balance Production records show that there were 500 units in the beginning inventory, 30% complete, 1,600 units started, and 1,400 units transferred out. The beginning work in process had materials cost of $3,140 and conversion costs of $650. 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? Work in process, May 31 units e Textbook and Media What is the unit materials cost for May? (Round unit cost to 2 decimal places, e.g. 2.25.) The unit materials cost for May $ 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 $ eTextbook and Media What is the total cost of units transferred out in May? The total cost of units transferred out in May $ eTextbook and Media What is the cost of the May 31 inventory? Work in process $ eTextbook and Media