Dashboard Inc. manufactures and assembles automobile instrument panels for both eCar Motors and Greenville Motors. The process consists of a lean product cell for each customers instrument assembly. The data that follow concern only the eCar lean cell.

For the year, Dashboard Inc. budgeted the following costs for the eCar production cell:

Conversion Cost Categories		Budget
Labor		$800,000
Supplies		275,000
Utilities		325,000
Total		$1,400,000

Dashboard Inc. plans 2,000 hours of production for the eCar cell for the year. The materials cost is $240 per instrument assembly. Each assembly requires 24 minutes of cell assembly time. There was no April 1 inventory for either Raw and In Process Inventory or Finished Goods Inventory.

The following summary events took place in the eCar cell during April:

a. Electronic parts and wiring were purchased to produce 450 instrument assemblies in April. b. Conversion costs were applied for the production of 400 units in April. c. 380 units were started, completed, and transferred to finished goods in April. d. 350 units were shipped to customers at a price of $800 per unit.

1. Determine the budgeted cell conversion cost per hour. ____________ per hour

2. Determine the budgeted cell conversion cost per unit. ___________ per unit

Journalize the summary transactions (a) through (d). If an amount box does not require an entry, leave it blank.

a.		fill in the blank f0c40b039059079_2	fill in the blank f0c40b039059079_3
		fill in the blank f0c40b039059079_5	fill in the blank f0c40b039059079_6
b.		fill in the blank f0c40b039059079_8	fill in the blank f0c40b039059079_9
		fill in the blank f0c40b039059079_11	fill in the blank f0c40b039059079_12
c.		fill in the blank f0c40b039059079_14	fill in the blank f0c40b039059079_15
		fill in the blank f0c40b039059079_17	fill in the blank f0c40b039059079_18
d. Sale		fill in the blank f0c40b039059079_20	fill in the blank f0c40b039059079_21
		fill in the blank f0c40b039059079_23	fill in the blank f0c40b039059079_24
d. Cost		fill in the blank f0c40b039059079_26	fill in the blank f0c40b039059079_27

Determine the ending balance in Raw and In Process Inventory and Finished Goods Inventory.

Raw and In Process Inventory:	$fill in the blank 1891130b6fc4007_1
Finished Goods Inventory: