The ledger of American Company has the following work in process account. Production records show that there were 600 units in the beginning inventory, 30% complete, 1,600 units started, and 1,600 units transferred out. The beginning work in process had materials cost of $2,740 and conversion costs of $1,050. The units in ending inventory were 40% complete. Materials are entered at the beginning of the painting process. 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 eTextbook and Media 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 eTextbook and Media What is the total cost of units transferred out in May? The total cost of units transferred out in May What is the cost of the May 31 inventory? Work in process