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

Work in ProcessPainting
5/1	Balance	3,690	5/31	Transferred out	?
5/31	Materials	7,010
5/31	Labor	4,900
5/31	Overhead	1,680
5/31	Balance	?

Production records show that there were 400 units in the beginning inventory, 30% complete, 1,700 units started, and 1,500 units transferred out. The beginning work in process had materials cost of $2,440 and conversion costs of $1,250. The units in ending inventory were 40% complete. Materials are entered at the beginning of the painting process.

(a)

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How many units are in process at May 31?

Work in process, May 31