The ledger of American Company has the following work in process account. Production records show that there were 500 units in the beginning inventory, 30% complete, 1,800 units started, and 1.400 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. (a) How many units are in process at May 31 ? Work in process, May 31 units