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 6,940 5/31 Labor 4,766 5/31 Overhead 2,280 5/31 Balance Production records show that there were 600 units in the beginning inventory, 30% complete, 1,600 units started, and 1,600 units transferred out. The beginning work in process had materials cost of $2,740 and conversion costs of $1,050. The units in ending inventory were 40% complete. Materials are entered at the beginning of the painting process. Your answer is correct. How many units are in process at May 31? Work in process, May 31 600 units