The ledger of Custer Company has the following work in process account. Work in Process Painting 5/1 Balance 6,430 5/31 Transferred out 5/31 Materials 5,430 5/31 Labor 2,390 5/31 overhead 1,700 5/31 Balance Production records show that there were 400 units in the beginning inventory, 41% complete, 1,800 units started, and 1,100 units transferred out. The beginning work in process had materials cost of $2,270 and conversion costs of $4,160. The units in ending inventory were 50% complete. Materials are entered at the beginning of the painting process. Your answer is connect. How many units are in process at May 31? Units in process at May 31 1100 LINK TO TEXT Your answer is incorrect. Try again. What is the unit materials cost for May? (Round unit costs to 2 decimal places, e.g. 15.25.) Unit materials cost 3.02