The ledger of American Company has the following workin process account. Production records show that there were 600 units in the beginning inventory, 30% complete, 1,800 units started, and 1,600 units transferred out. The beginning work in process had materials cost of $2,640 and conversion costs of $1,250, The units in ending inventory were 40% complete. Materials are entered at the beginning of the paintig process. How many units are in process at May 31? Work in process, May 31 units eTextbook and Media What is the unit materials cost for May? (Round unit cost to 2 decimol ploces, es. 2.25) The unit materials cost for May 5 What is the unit conversion cost for May? (Round unit cost to 2 decimal ploces, e.8. 2.25.) The unit conversion cost for May eTextbook and Media What is the total cost of units transferred out in May? The total cost of units transferred out in May eTextbook and Media What is the cost of the May 31 inventory? Work in process 5