The ledger of American Company has the following work in process account. Work in Process-Painting 5/1 Balance 5/31 Materials Labor 3,690 5/31 Transferred out 6,900 4,098 2,280 ? 5/31 5/31 Overhead 5/31 Balance Production records show that there were 500 units in the beginning inventory, 30% complete, 1,700 units started, and 1,600 units transferred out. The beginning work in process had materials cost of $2,340 and conversion costs of $1,350. 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 LINK TO TEXT LINK TO VIDEO