The ledger of Custer Company has the following work in process account. Production records show that there were 450 units in the beginning inventory, 30% complete, 1,530 units started, and 1,490 units transferred out. The beginning work in process had materials cost of $2,910 and conversion costs of $1,740. The units in ending inventory were 40% complete. Materials are entered at the beginning of the painting process. What is the total cost of units transferred out in May? (Round answer to 0 decimal places, e.g. 1, 225.) What is the cost of the May 31 inventory? (Round answer to 0 decimal places, e.g. 1, 225.)