b. Determine the ending balance of raw and in process inventory and finished goods inventory. Raw and In Process Inventory, ending balance q Finished Goods Inventory, ending balance q Lean Accounting Speaker assembly cell, estimated costs: 1. Purchased materials to produce 585 speaker units. 2. Applied conversion costs to production of 555 speaker units. 3. Completed and transferred 530 speaker units to finished goods. 4. Sold 510 speaker units. There were no inventories at the beginning of the period. a. Journalize the summary transactions (1)-(4) for the period. Do not round interim calculations