The ledger of American Company has the following work in process account Work in Process-Painting 5/1 Balance 3,890 5/31 Transferred out ? 5/31 Materials 6,400 5/31 Labor 4,998 5/31 Overhead 1,680 5/31 Balance ? Production records show that there were 500 units in the beginning inventory, 30% complete, 1.700 units started, and 1,600 units transferred out. The beginning work in process had materials cost of $2,840 and conversion costs of $1,050. The unitsin ending inventory were 40% complete. Materials are entered at the beginning of the painting process. Instructions (a) How many units are in process at May 31? (b) What is the unit materials cost for May? (c) What is the unit conversion cost for May? (d) What is the total cost of units transferred out in May? (e) What is the cost of the May 31 inventory