Ever-Brite Lighting Inc. manufactures lighting fixtures, using lean manufacturing

A manufacturing enterprise that uses lean principles.

methods. Style BB-01 has a materials cost per unit of $145. The budgeted conversion cost

The combination of direct labor and factory overhead costs.

for the year is $205,000 for 2,050 production hours. A unit of Style BB-01 requires 15 minutes of cell production time. The following transactions took place during December:

Dec.	1	Materials were acquired to assemble 900 Style BB-01 units for December.
	3	Conversion costs were applied to 900 Style BB-01 units of production.
	14	885 units of Style BB-01 were completed in December.
	28	860 units of Style BB-01 were sold in December for $128 per unit.

	Required:
A.	Determine the budgeted cell conversion cost per hour.
B.	Determine the budgeted cell conversion cost per unit.
C.	Journalize the summary transactions for December. Refer to the Chart of Accounts for exact wording of account titles.