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

Work in ProcessPainting

5/1 Balance 3,960 5/31Transferred out?

5/31 Materials 5,770

5/31 Labor 4,330

5/31 Overhead 1,710

5/31 Balance ?

Production records show that there were 410 units in the beginning inventory, 30% complete, 1,510 units started, and 1,400 units transferred out. The beginning work in process had materials cost of $2,240 and conversion costs of $1,720. The units in ending inventory were 40% complete. Materials are entered at the beginning of the painting process.

Work in progress, May 31: 520 units

Unit Materials cost for May: $4.17

Unit Conversion cost for May: $4.83

QUESTIONS:

(d) What is the total cost of units transferred out in May? (Round answer to 0 decimal places, e.g. 1,225.)

The total cost of units transferred out in May $

(e) What is the cost of the May 31 inventory? (Round answer to 0 decimal places, e.g. 1,225.)

Work in process $