The ledger of Crane Company has the following work in process account. Work in Process --Painting 5/1 Balance 3,790 5/31 Transferred out? 5/31 Materials 6,940 5/31 Labor 4.766 5/31 Overhead 2280 5/31 Balance Production records show that there were 600 units in the beginning inventory, 30% complete, 1,600 units started, and 1,600 units transferred out. The beginning work in process had materials cost of $2.740 and conversion costs of $1,050. The units in ending Inventory were 40% complete. Materials are entered at the beginning of the painting process Your answer is correct How many units are in process at May 317 800 units Work in process. May 31 x Your answer is incorrect. What is the unit materials cast for May? (Round unit cost to 2 decimal places, c.8, 2.25.) The unit materials cost for May $ 434 e Textbook and Media x Your answer is incorrect What is the unit conversion cost for May? (Round unit cost to 2 decimal places, c. 225) The unit conversion cost for May 13.20 X Your answer is incorrect. What is the total cost of units transferred out in May? $ 12064 The total cost of units transferred out in May e Textbook and Media X Your answer is incorrect What is the cost of the May 31 inventory? Work in process $