Crows Ltd produces volleyballs. Assume that production takes place in three departments: manufacturing (rubber bladder and synthetic leather), assembly and inspection. The manufacturing costs for each department for January are as follows: Manufacturing Assembly Inspection Direct materials 119,600 47,300 3,300 Direct labour 52,400 25,400 13,400 Manufacturing overhead 60,100 6,100 5,800 Assume that there are no beginning and ending work in process inventories, and Crows Ltd produced 25,000 balls in January. Required: (a) Prepare all relevant journal entries using the information available. Include a brief description of each entry. (b) Determine the cost per unit