The ledger of American Company has the following work in process account. Work in Process-Painting 5/1 Balance 3,690 5/31 Transferred out? 5/31 Materials 5.980 5/31 Labor 4,478 5/31 Overhead 1.980 5/31 Balance ? Production records show that there were 500 units in the beginning inventory, 30% complete, 1.600 units started, and 1.500 units transferred out. The beginning work in process had materials cost of $2,840 and conversion costs of $850. 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 units Work in process, May 31 e Textbook and Media What is the unit materials cost for May? (Round unit cost to 2 decimal places, e. 2.25.) The unit materials cost for May $ e Textbook and Media What is the unit conversion cost for May? (Round unit cost to 2 decimal places, s. 2.25.) The unit conversion cost for May $ e Textbook and Media What is the total cost of units transferred out in May? S The total cost of units transferred out in May e Textbook and Media What is the total cost of units transferred out in May? The total cost of units transferred out in May e Textbook and Media What is the cost of the May 31 inventory? Work in process eTextbook and Media