The ledger of American Company has the following work in process account information.

Work in Process - Painting

Debits:

5/1 Balance 3,790  

5/31 Materials 5,560 

5/31 Labor 2,930 

5/31 Overhead 1,680    

5/31 Balance ?

Credits:

5/31 Transferred out _____

Production records show that there were 530 units in the beginning inventory, 30% complete, 1,750 units started, and 1,480 units transferred out. The beginning work in process had materials cost of $2,840 and conversion costs of $950. 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?

What is the unit materials cost for May? (Round to 3 decimals)

What is the unit conversion cost for May? (Round to 3 decimals)

What is the total cost of units transferred out in May? (Round to 0 decimals)

What is the cost of the May 31 inventory? (Round to 0 decimals)