The ledger of Sunland Company has the following work in process inventory account: 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 irventory had materials costs of \$2,170 and comversion costs of $1,350. 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