Please do part C

Exercise 16-3 (Part Level Submission) The ledger of American Company has the following work in process account. Work in Process-Painting 5/1 Balance 3,690 5/31 Transferred 5/31 Materials 5,740 5/31 Labor 2,830 5/31 Overhead 1,280 out 5/31 Balance? Production records show that there were 500 units in the beginning inventory, 30% complete, 1,680 units started, and 1,440 units transferred out. The beginning work in process had materials cost of $2,540 and conversion costs of $1,150. The units in ending inventory were 40% complete. Materials are entered at the beginning of the painting process. Your answer is incorrect. Try again. How many units are in process at May 31? Work in process, May 312.59 units