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The ledger of Custer Company has the following work in process account.
Work in Process Painting
5/1
Balance
3,830
5/31
Transferred out
?
Materials
5,620
Labor
3,650
Overhead
1,350
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?
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