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

Work in Process—Painting
5/1	Balance	4,480	5/31	Transferred out	?
5/31	Materials	7,070
5/31	Labor	3,870
5/31	Overhead	2,380
5/31	Balance	?

Production records show that there were 550 units in the beginning inventory, 30% complete, 1,430 units started, and 1,580 units transferred out. The beginning work in process had materials cost of $2,760 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?

Work in process, May 31

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

$

(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