Production records show that there were 440 units in the beginning inventory, 30% complete, 1,440 units started, and 1,600 units transferred out. The beginning work in process had materials cost of $2,220 and conversion costs of $1,720. The units in ending inventory were 40% complete. Materials are entered at the beginning of the painting process. a) How many units are in process at May 31?(b) What is the unit materials cost for May?(c) What is the unit conversion cost for May? (Round unit costs to 2 decimal places, e. g. 2.25.)

Work in Process�Painting
5/1 Balance 3,940 5/31 Transferred out ?
5/31 Materials 6,610
5/31 Labor 4,800
5/31 Overhead 1,300
5/31 Balance ?