The ledger of Blossom Company has the following work in process inventory account. Production records show that there were 500 units in the beginning inventory, 30% complete, 1,700 units started into productions, and 1,500 units completed and transferred out. The beginning work in process had materials cost of $2,140 and conversion costs of $1,650 : The units in ending inventory were 40% complete as to conversion costs. Materials are entered at the beginning of the . painting process, and conversion costs are incurred uniformly throughout the process. (b) What is the unit materials cost for May? (Round unit cost to 2 decimal places, es. 2.25.) The unit materials cost for May