work in process painting 5 1 balance 4 360 5 31 transferred out 5 31 materials 5 430 422580

Production records show that there were430units in the beginning inventory, 30% complete,1,560units started, and1,480units transferred out. The beginning work in process had materials cost of $2,680and conversion costs of $1,680. 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?(Round unit costs to 2 decimal places, e.g. 2.25.)

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