The ledger of Custer Company has the following work in process account.
Work in Process Painting
|
Work in Process Painting
|
|
5/1
|
Balance
|
3,830
|
5/31
|
Transferred out
|
?
|
|
5/31
|
Materials
|
5,620
|
|
|
|
|
5/31
|
Labor
|
3,650
|
|
|
|
|
5/31
|
Overhead
|
1,350
|
|
|
|
|
5/31
|
Balance
|
?
|
|
|
|
Production records show that there were 410 units in the beginning inventory, 30% complete, 1,490 units started, and 1,470 units transferred out. The beginning work in process had materials cost of $2,140 and conversion costs of $1,690. The units in ending inventory were 40% complete. Materials are entered at the beginning of the painting process.
How many units are in process at May 31?
What is the unit materials cost for May?