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

Work in Process- Painting

5/1 Balance 6,102

5/31 Materials 5,410

5/31 Labor 2,580

5/31 Overhead 1,240

5/31 Balance ?

5/31 Transferred out ?

Production records show that there were 300 units in the beginning inventory, 24% complete, 1,700 units started, and 1,400 units transferred out. The beginning work in process had materials cost of $1,390 and conversion costs of $4,712. The units in ending inventory were 30% complete. Materials are entered at the beginning of the painting process.

a) How many units are in process at May 31? Units in process at May 31:

b) What is the unit materials cost for May? (Round unit costs to 2 decimal places, e.g. 15.25) Unit materials cost $:

c) What is the unit conversion cost for May? (Round unit costs to 2 decimal places, e.g. 15.25) Unit conversion cost $:

d) What is the total cost of units transferred out in May? Total cost of units transferred out:

e) What is the cost of the May 31 inventory? Cost of the May 31 inventory $: