The ledger of Sheridan Company has the following work in process inventory account: Work in Process Inventory-Painting 5/1 Balance $3,540 5/31 5/31 Direct materials 7,620 5/31 Factory labour 2,380 5/31 Manufacturing overhead 1,252 5/31 Balance $? Completed and transferred out $? Production records show that there were 420 units in the beginning inventory, 35% complete, 1,160 units started into production, and 1,160 units completed and transferred out. The beginning work in process inventory had materials costs of $1,860 and conversion costs of $1,680. 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 inventory