Production records show that there were 490 units in the beginning inventory, 30% complete, 1,540 units started, and 1,560 units transferred out. The beginning work in process had materials cost of $2,500 and conversion costs of $1,690. 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?
(c) What is the unit conversion cost for May?