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Exercise 16-3 The ledger of Custer Company has the following work in process account. Work in Process—Painting 5/1 Balance 4,550 5/31 Transferred out ? 5/31 Materials 7,050 5/31 Labor 2,930 5/31 Overhead 1,550 5/31 Balance ? Production records show that there were 540 units in the beginning inventory, 30% complete, 1,450 units started, and 1,530 units transferred out. The beginning work in the process had the materials cost of $2,850 and conversion costs of $1,700. The units in ending inventory were 40% complete. Materials are entered at the beginning of the painting process. (a), (b) and (c) (a) How many units are in process on May 31? Work in process, May 31 units (b) What be the unit materials cost for May? (Round unit costs to 2 decimal places, e.g. 2.25.) The unit materials cost for May $ (c) What is the unit conversion cost for May? (Round unit costs to 2 decimal places, e.g. 2.25.) The unit conversion cost for May $
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