The ledger of Custer Company has the following work in process account.Production records show that there were440units in the beginning inventory 30% complete1560units started and1510units transferred out. The beginning work in process had materials cost of $2500and conversion costs of $1680. 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 May31(b) What is 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.)