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

Work in ProcessPainting

5/1 Balance3,790 |5/31 Transferred out?

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5/31Materials5,560 |

5/31Labor2,930 |

5/31Overhead1,680 |

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5/31Balance? |

Production records show that there were530units in the beginning inventory, 30% complete,1,750units started, and1,480units transferred out. The beginning work in process had materials cost of $2,840and 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?

Work in process, May 31______units

What is the unit materials cost for May?(Round unit cost to 3 decimal places, e.g. 2.257.)

The unit materials cost for May $_______

What is the unit conversion cost for May?(Round unit cost to 3 decimal places, e.g. 2.257.)

The unit conversion cost for May $_______

What is the total cost of units transferred out in May?(Round answer to 0 decimal places, e.g. 1,225.)

The total cost of units transferred out in May $_______

What is the cost of the May 31 inventory?(Round answer to 0 decimal places, e.g. 1,225.)

Work in process $________