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 5,740 5/31 Labor 2,830 5/31 Overhead 1,280 5/31 Balance ? Production records show that there were 500 units in the beginning inventory, 30% complete, 1,680 units started, and 1,440 units transferred out. The beginning work in process had materials cost of $2,540 and conversion costs of $1,150. The units in ending inventory were 40% complete. Materials are entered at the beginning of the painting process. What is the unit conversion cost for May?