#2. (6 Marks) Tron Industries produces electronic equipment and uses backflush costing. There are no beginning inventories of raw materials or finished goods. See below for the following data related to the month: Direct Materials Purchased $500,000.00 Direct Materials Used $498,000.00 Conversion Costs Incurred $734,500.00 Conversion Costs Allocated $720,000.00 Standard DM per Unit $66.40 Standard Conv per Unit $96.00 Units Sold in Period 6,250 REQUIRED: a) Purchase of raw materials journal entry b) Incur conversion costs journal entry c) Completion of finished goods journal entry d) Sale of finished goods journal entry (COGS entry only) e) Record the over/under allocation of conversion costs journal entry f) Calculate the # of unsold finished goods (physical quantity)