The ledger of Customer Company has the following work in process activity. 5/1-balance $4260, 5/31 Materials-$6970, 5/31 Labor $3980, 5/31 Overhead-$2210. Production records show that there were 500 units in the beginning inventory, 30% complete, 1450 units started and 1430 units transferred out. The beginning work in process had materials cost of $2550 and conversion costs of $1710. The units in ending inventory were 40% complete. Materials are entered at the beginning of the painting process. How many units are in process on 5/31? What is the material cost for May? What is the conversion cost for May?