the ledger of Sunland company has the following work in process inventory account

I only need part B

Question 1 of 7 0.2/1 = Work in Process-Painting 5/1 Balance 3,890 5/31 Completed and transferred out? 5/31 Direct materials 4,860 S/31 Direct labor 3,108 5/31 Manufacturing overhead 1.480 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 $2,340 and conversion costs of $1.550. 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. (b) What is the unit materials cost for May? (Round unit cost to 2 decimal places, eg. 2.25.) The unit materials cost for May $