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

$\backslash$table$[[,$Work in Process$-$Painting$],[\frac{5}{1},$Balance,$3,690,\frac{5}{31},$ Completed and transferred out $?],[\frac{5}{31},$Direct materials,$8,060,],[\frac{5}{31},$Direct labor,$4,900,],[\frac{5}{31},$Manufacturing overhead,$1,680,],[\frac{5}{31},$Balance,?,$]]$

Production records show that there were $400$ units in the beginning inventory, $30\%$ complete, $1,700$ units started into production, and $1,500$ units completed and transferred out. The beginning work in process had materials cost of $$2,440$ and conversion costs of $$1,250.$ 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.

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

Work in process, May $31$ units

What us the unit materials cost for May?

What is the unit conversion cost for may?

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

What is the cost of the May $31$ work in process inventory?