The ledger of Custer Company has the following work in process account.
| Work in Process—Painting | |||||
| 5/1 | Balance | 4,180 | 5/31 | Transferred out | ? |
| 5/31 | Materials | 6,930 | |||
| 5/31 | Labor | 2,870 | |||
| 5/31 | Overhead | 2,080 | |||
| 5/31 | Balance | ? | |||
Production records show that there were440units in the beginning inventory, 30% complete,1,560units started, and1,510units transferred out. The beginning work in process had materials cost of $2,500and conversion costs of $1,680. The units in ending inventory were 40% complete. Materials are entered at the beginning of the painting process.
(a) How many units are in process at May 31?
|
Work in process, May 31 (b) What is the unit materials cost for May? (Round unit costs to 2 decimal places, e.g. 2.25.)
|
 |
units |