Process costing

   

The ledger of Custer Company has the following work in process account.

 

Work in Process—Painting

 

?

5/31

   

5/31

   

5/31

   

5/31 Balance ?    

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?

 

The unit conversion cost for May