The annual budgeted conversion costs for a lean cell are $120,000 for 2,500 production hours. Each unit produced by the

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The annual budgeted conversion costs for a lean cellare $120,000 for 2,500 production hours. Each unit produced by thecell requires 18 minutes of cell process time. During themonth, 1,970 units are manufactured in the cell. The estimatedmaterials costs are $69 per unit.
(Round the per unit cost to the nearest cent and use insubsequent computations. If required, round your answers to thenearest dollar.)
Journalize the following entries for the month:
a. Materials are purchased to produce2,070 units.
b. Conversion costs are applied to 1,970units of production.
c. The cell completes 1,870 units,which are placed into finished goods.
If an amount box does not require an entry, leave it blank.