The annual budgeted conversion costs for a lean cell are $180,000 for 1,000 production hours. Each unit produced by the cell requires 20 minutes of cell process time. During the month, 600 units are manufactured in the cell. The estimated materials costs are $30 per unit. Journalize the following entries for the month:

a. Materials are purchased to produce 500 units.

b. Conversion costs are applied to 600 units of production.

c. The cell completes 450 units, which are placed into finished goods.