View Policies Show Attempt History Current Attempt in Progress The ledger of Blossom Company has the following work in process inventory account. Work in Process-Painting 5/1 Balance 3,890 5/31 Completed and transferred out ? 5/31 Direct materials 6,960 5/31 Direct labor 4,550 5/31 Manufacturing overhead 1,880 5/31 Balance ? Production records show that there were 600 units in the beginning inventory, 30% complete, 1,800 units started into production, and 1,600 units completed and transferred out. The beginning work in process had materials cost of $2,640 and conversion costs of $1,250. 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.