The ledger of Wildhorse Company has the following work in process inventory account.

$\backslash$table$[[$Work in Process$-$Painting$],[5/1,$Balance,$3,690,\frac{5}{31},$ Completed and transferred out $?],[\frac{5}{31},$Direct materials,$6,160,],[\frac{5}{31},$Direct labor,$3,678,],[5/31,$Manufacturing overhead,$1,980,],[5/31,$Balance,?,$]]$

Production records show that there were $500$ units in the beginning inventory, $30\%$ complete, $1,700$ units started into production, and $1,400$ units completed and transferred out. The beginning work in process had materials cost of $$2,640$ and conversion costs of $$1,050.$ 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.

Your answer is incorrect.

How many units are in process at May $31?$

Work in process, May $31$

units

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Your answer is incorrect.

What is the unit materials cost for May? $($Round unit cost to $2$ decimal places, e$\mathrm{.}8.2\mathrm{.}25.)$

The unit materials cost for May $

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Your answer is incorrect.

What is the unit conversion cost for May? $($Round unit cost to $2$ decimal places, e$.$g$.2\mathrm{.}25.)$

The unit conversion cost for May $

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Your answer is incorrect.

What is the total cost of units completed and transferred out in May?

The total cost of units transferred out in May $

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X Your answer is incorrect.

What is the cost of the May $31$ work in process inventory?

Work in process $

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