help accounting

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

Work in Process—Painting
5/1	Balance	4,760	5/31	Transferred out	?
5/31	Materials	6,000
5/31	Labor	2,980
5/31	Overhead	2,060
5/31	Balance	?

Production records show that there were 450 units in the beginning inventory, 30% complete, 1,500 units started, and 1,530 units transferred out. The beginning work in process had materials cost of $3,010 and conversion costs of $1,750. 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?

Work in process, May 31

[removed]

units

(b) What is the unit materials cost for May? (Round unit costs to 2 decimal places, e.g. 2.25.)

The unit materials cost for May

$ [removed]

(c) What is the unit conversion cost for May? (Round unit costs to 2 decimal places, e.g. 2.25.)

The unit conversion cost for May

$ [removed]