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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

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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]