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

Work in ProcessPainting
5/1	Balance	3,890	5/31	Transferred out	?
5/31	Materials	5,510
5/31	Labor	3,630
5/31	Overhead	1,480
5/31	Balance	?

Production records show that there were560units in the beginning inventory, 30% complete,1,770units started, and1,490units transferred out. The beginning work in process had materials cost of $2,340and conversion costs of $1,550. The units in ending inventory were 40% complete. Materials are entered at the beginning of the painting process.

Whatistheunitmaterialscost for May?

what is the unit conversion cost for May?

What is the total cost of units transferred out in May?