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

The ledger of American Company has the following work in process account. Work in Process-Painting 3,790 5/31 Transferred out ? 5/1 Balance 5/31 Materials 5,560 5/31 Labor 5/31 Ovh 1,680 5/31 Balance 2,930 Production records show that there were 530 units in the beginning inventory, 30% complete, 1,750 units started, and 1,480 units transferred out. The beginning work in process had materials cost of $2,840 and conversion costs of S950. The units in ending inventory were 40% complete. Materials are entered at the beginning of the painting process