Ever-Brite Lighting Inc. manufactures lighting fixtures, using lean manufacturing methods. Style BB-01 has a materials cost per unit of $135. The budgeted conversion cost for the year is $180,600 for 2,150 production hours. A unit of Style BB-01 requires 15 minutes of cell production time. The following transactions took place during December: Dec. 1Materials were acquired to assemble 600 Style BB-01 units for December 3 Conversion costs were applied to 600 Style BB-01 units of production 14 585 units of Style BB-01 were completed in December. 28 575 units of Style BB-01 were sold in December for $142 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. CHART OF ACCOUNTS Ever-Brite Lighting Inc. General Ledger ASSETS REVENUE 410 Sales 110 Cash 120 Accounts Receivable 125 Notes Receivable EXPENSES 140 Office Supplies 510 Cost of Goods Sold 141 Store Supplies 511 Conversion Costs 142 Prepaid Insurance 521 Advertising Expense 150 Raw and In Process Inventory 523 Depreciation Expense-Equipment 151 Finished Goods Inventory 526 Salaries Expense 180 Land 531 Rent Expense 190 Equipment 533 Insurance Expense 191 Accumulated Depreciation-Equipment 534 Store Supplies Expense 535 Office Supplies Expensee LIABILITIES 536 Credit Card Expense 210 Accounts Payable 539 Miscellaneous Expense 216 Salaries Payable 710 Interest Expense 218 Sales Tax Payable 219 Customers Refunds Payable 221 Notes Payable EQUITY 31 Common Stock 32 Retained Earnings 33 Dividends 34 Income Summary A. Determine the budgeted cell conversion cost per hour. per hour B. Determine the budgeted cell conversion cost per unit. per unit Journal C. Journalize the summary transactions for December. Refer to the Chart of Accounts for exact wor PAGE 10 JOURNAL ST DEBIT CREDIT PDEBITCREDIT DESCRIPTION DATE REF. 4 10