The ledger of custer company has the following work in process account. work in process- painting5/1 balance 6,1025/31 transferred out ? 5/31 materials 5,4105/31 labor 2,5805/31 overhead 1,2405/31 balance ? production records show that there were 300 units in the beginning inventory, 24% complete, 1,700 units started, and 1,400 units transferred out. the beginning work in process had materials cost of $1,390 and conversion costs of $4,712. the units in ending inventory were 30% complete. materials are entered at the beginning of the painting process. a) how many units are in process at may 31? units in process at may 31: b) what is the unit materials cost for may? (round unit costs to 2 decimal places, e. g. 15.25.)unit materials cost $: c) what is the unit conversion cost for may? (round unit costs to 2 decimal places, e. g. 15.25.)unit conversion cost $: d) what is the total cost of units transferred out in may? total cost of units transferred out: e) what is the cost of the may 31 inventory? cost of the may 31 inventory $: