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

Work in process Painting

1-May

Balance

$3,590

Transferred out- May.31?

31-May

Materials

5,160

31-May

Labor

2,740

31-May

Overhead

1,380

31-May

Balance

?

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

A. How many units are in process at May 31. __________.

B. What is the unit materials cost for May?____________.

C. What is the unit conversion cost for May?___________.

D. What is the total cost of units transferred out in May? _____________.

E. What is the cost of the May 31 inventory?___________.