The ledger of Custer Company has the following work in process account.

Work in ProcessPainting
5/1	Balance	3,590	5/31	Transferred out	?
5/31	Materials	5,160
5/31	Labor	2,740
5/31	Overhead	1,380
5/31	Balance	?

Production records show that there were400units in the beginning inventory, 30% complete,1,400units started, and1,500units transferred out. The beginning work in process had materials cost of $2,040and conversion costs of $1,550. The units in ending inventory were 40% complete. Materials are entered at the beginning of the painting process.