The ledger of Sunland Company has the following work in process inventory account. Work in Process-Painting 5/1 Balance 3,890 5/31 Completed and transferred out? 5/31 Direct materials 6,860 5/31 Direct labor 3,066 5/31 Manufacturing overhead 2,480 5/31 Balance Production records show that there were 600 units in the beginning inventory, 30% complete. 1,800 units started into production, and 1,500 units completed and transferred out. The beginning work in process had materials cost of $2.740 and conversion costs of $1,150. 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.