The ledger of Sheridan Company has the following work in process inventory account. Work in Process-Painting 5/1 Balance 3.690 5/31 Completed and transferred out? 5/31 Direct materials 8,660 5/31 Direct labor 5,262 5/31 Manufacturing overhead 1.2801 5/31 Balance ? Production records show that there were 500 units in the beginning inventory, 30% complete, 1,800 units started into production, and 1,400 units completed and transferred out. The beginning work in process had materials cost of $2,840 and conversion costs of $850. 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