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

Work in ProcessPainting
5/1	Balance	3,690	5/31	Transferred out	?
5/31	Materials	5,260
5/31	Labor	2,630
5/31	Overhead	1,280
5/31	Balance	?

Production records show that there were400units in the beginning inventory, 30% complete,1,600units started, and1,400units transferred out. The beginning work in process had materials cost of $2,140and conversion costs of $1,550. The units in ending inventory were 40% complete. Materials are entered at the beginning of the painting process.

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

$

How many units are in process at May 31?