Blues Inc. manufactures jeans in the cutting and sewing process. Jeans are manufactured in 40 -fean batch sizes. The cutting time is 5 minutes per jean. The sewing time is 20 minutes per jean. It takes 2 minutes to move a batch of jeans from cutting to sewing. a. Compute the value-added, non-value-added, and total lead time of this process. b. Compute the value-added ratio, Round to one decimal place. % The annual budgeted conversion costs for a lean cell are $214,600 for 2,900 production hours. Each unit produced by the cell requires 18 minutes of cell process time. During the month, 1,510 units are manufactured in the cell. The estimated materials costs are $72 per unit. (Round the per unit cost to the nearest cent and use in subsequent computations. If required, round your answers to the nearest dollar.) Journalize the following entries for the month: a. Materials are purchased to produce 1,590 units. b. Conversion costs are applied to 1,510 units of production. c. The cell completes 1,430 units, which are placed into finished goods. If an amount box does not require an entry, leave it blank. Westgate Inc. uses a lean manufacturing strategy to manufacture DVR (digital video recorder) players. The company manufactures DVR players through a single product cell. The budgeted conversion cost for the year is $600,000 for 2,000 production hours. Each unit requires 21 minutes of cell process time. During March, 500 DVR players were manufactured in cell. The materials cost per unit is $60. The following summary transactions took place during March: 1. Materials were purchased for March production. 2. Conversion costs were applied to production. 3. 500 DVR players were assembled and placed in finished goods. 4. 480 DVR players were sold for $240 per unit. a. Determine the budgeted cell conversion cost per hour. per hour b. Determine the budgeted cell converslon cost per unit. per unit c. Journalize the summary transactions (1)-(4) for March. If an amount box does not require an entry, leave it blank. 1. 2. 3. per unit c. Journalize the summary transactions (1)-(4) for March. If an amount box does not require an entry, leave it blank. 1. 2. 3. 4. Sale 4. Cost