$16-25$ E$16\mathrm{.}3($LO $2,3,4),$ AP The ledger of American Company has the fonowing work in process inventory account.

$16-32$

$16-32$

$16-33$

$16-34$

$16-35$

$16-40$

$16-44$

$16-44$

$16-44$

$16$A$-1$

Work in Process$-$Painting

$\backslash$table$[[\frac{5}{1},$Balance,$3,590,\frac{5}{31},\backslash$table$[[$Completed and$],[$transferred out$]]],[\frac{5}{31},$Direct materials,$5,160,,],[\frac{5}{31},$Direct labor,$2,530,,],[\frac{5}{31},$Manufacturing,$1,380,,],[\frac{5}{31},$Balance,?,,$]]$

Production records show that there were $400$ units in the beginning inventory, $30\%$ complete, $1,600$ units started into production, and $1,700$ units completed and transferred out. The beginning work in process had materials cost of $$2,040$ and conversion costs of $$1,550.$ The units in ending inventory were $40\%$ complete as to conversion costs. Materials are entered at the beginning of the painting process, and conversion costs are incurred uniformly throughout the process.

Instr$$ctions

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?

d$.$ What is the total cost of units completed and transferred out in May?

ef What is the cost of the May $31$ work in process inventory?