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

Work in ProcessPainting
5/1	Balance	3,790	5/31	Transferred out	?
5/31	Materials	5,700
5/31	Labor	3,156
5/31	Overhead	2,080
5/31	Balance	?

Production records show that there were 600 units in the beginning inventory, 30% complete, 1,600 units started, and 1,500 units transferred out. The beginning work in process had materials cost of $2,440 and conversion costs of $1,350. The units in ending inventory were 40% complete. Materials are entered at the beginning of the painting process.

Part 1

How many units are in process at May 31?

Work in process, May 31

enter a number of units in process at May 31

units

Part 2

What is the unit materials cost for May? (Round unit cost to 2 decimal places, e.g. 2.25.)

The unit materials cost for May

$enter a dollar amount of the unit materials cost for May rounded to 2 decimal places

Part 3

What is the unit conversion cost for May? (Round unit cost to 2 decimal places, e.g. 2.25.)

The unit conversion cost for May

$enter a dollar amount of the unit conversion cost for May rounded to 2 decimal places

Part 4

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

The total cost of units transferred out in May

$enter a dollar amount of the total cost of units transferred out in May

10% score reduction after attempt 2

Part 5

What is the cost of the May 31 inventory?

Work in process

$enter a dollar amount of the cost of the inventory on May 31