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




Work in Process—Painting



5/1
Balance
4,670
5/31
Transferred out
?


5/31
Materials
5,590





5/31
Labor
4,090





5/31
Overhead
1,540





5/31
Balance
?






Production records show that there were 490 units in the beginning inventory, 30% complete, 1,570 units started, and 1,540 units transferred out. The beginning work in process had materials cost of $2,940 and conversion costs of $1,730. 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? I got the answer as 520 units for this question.
What is the unit materials cost for May?
What is the unit conversion cost for May?

???