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 7,100 5/31 Labor 4,630 5/31 Overhead 1,880 5/31 Balance ? Production records show that there were 590 units in the beginning inventory, 30% complete, 1,750 units started, and 1,530 units transferred out. The beginning work in process had materials cost of $3,040 and conversion costs of $750. The units in ending inventory were 40% complete. Materials are entered at the beginning of the painting process.

a.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=

b.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=