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

Work in Process$-$Painting

$\backslash$table$[[\frac{5}{1},$Balance,$3,690,\frac{5}{31},$Completed and transferred out $?],[\frac{5}{31},$Direct materials,$8,660,,],[\frac{5}{31},$Direct labor,$4,098,,],[\frac{5}{31},$Manufacturing overhead,$2,280,,],[\frac{5}{31},$Balance,?,,$]]$

Production records show that there were $500$ units in the beginning inventory, $30\%$ complete, $1,700$ units started into production, and $1,600$ units completed and transferred out. The beginning work in process had materials cost of $$2,340$ and conversion costs of $$1,350.$ The units in ending inventory were $40\%$ complete as to conversion costs. Materials are entered at the beginning of the painting process, and conversion costs are incurred uniformly throughout the process.

$($a$)$

How many units are in process at May $31?$

Work in process, May $31$ units

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