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

Work in ProcessPainting

5/1 Balance 3,890

5/31 Transferred out ?

5/31 Materials 5,840 5/31

Labor 2,630 5/31 Overhead

1,780 5/31 Balance ?

Production records show that there were 530 units in the beginning inventory, 30% complete, 1,760 units started, and 1,540 units transferred out. The beginning work in process had materials cost of $2,440 and conversion costs of $1,450. The units in ending inventory were 40% complete. Materials are entered at the beginning of the painting process.

a How many units are in process at May 31?

Work in process, May 31 750 units

b 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 $ 3.616

d 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 $ 3.185

d What is the total cost of units transferred out in May? (Round answer to 0 decimal places, e.g. 1,225.)

The total cost of units transferred out in May $ 10474

Your answer is incorrect. Try again.

What is the cost of the May 31 inventory? (Round answer to 0 decimal places, e.g. 1,225.)

Work in process $ incorrect answer 2441

I need help with PART E. Please and thank you.