Production records show that there were490units in the beginning inventory 30% c

Production records show that there were490units in the beginning inventory 30% complete1540units started and1560units transferred out. The beginning work in process had materials cost of $2500and conversion costs of $1690. 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?(b)What is the unit materials cost for May?(Round unit costs to 2 decimal places e.g. 2.25.)(c)What is the unit conversion cost for May?(Round unit costs to 2 decimal places e.g. 2.25.)