I really need help with this question. I cannot figure out how to do the journal entry for March 31

Instructions 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 $480,000 for 1,600 production hours. Each unit requires 9 minutes of cell process time. During March, 1,300 DVR players were manufactured in the cell. The materials cost per unit is $135. The following summary transactions took place during March: 1. Materials were purchased for March production. 2 Conversion costs were applied to production. 3. 1,300 DVR players were assembled and placed in finished goods. 4 1,270 DVR players were sold for $380 per unit. Required: a. Determine the budgeted oeli conversion cost per hour. b. Determine the budgeted cell conversion cost per unit. Round your answer to one decimal place. 6. Jaumaiize the summary transactions for March. Refer to the Chart of Accounts for exact wording of account titles. Chart of Accounts CHART OF ACCOUNTS ASSETS 110 Cash 120 Accounts Receivable 125 Notes Receivable 140 Ofce Supplies 141 Store Supplies 142 Prepaid Insurance 150 Raw and In Process Inventory 151 Finished Goods Inventory 180 Land 190 Equipment Westgate Inc. General Ledger 410 51 0 51 1 521 523 526 531 533 REVENUE Sales EXPENSES Cost of Goods Sold Conversion Costs Advertising Expense Depreciation Expense-Equipment Salaries Expense Rent Expense Insurance Expense Chart of Accounts 190 Equipment 191 Accumulated Depreciation-Equipment LIABILITIES 210 Accounts Payable 216 Salaries Payable 218 Sales Tax Payable 219 Customers Refunds Payable 221 Notes Payable EQUITY 31 Common Stock 32 Retained Earnings 33 Dividends 34 Income Summary 533 Insurance Expense 534 Store Supplies Expense 535 Ofce Supplies Expense 536 Credit Card Expense 539 Miscellaneous Expense 710 Interest Expense Starting Questions a. Determine the budgeted cell conversion cost per hour. $300.00 per hour Points: 1/1 Feedback Check My Work b. Determine the budgeted cell conversion cost per unit. Round your answer to one decimal place. $45.00 v per unit Points: 1/1 Feedback Check My Workc. Joumatize the summary transactions for March 31. Refer to the Chart of Accounts for exact wording of account tittes. Question not attempted. PAGE 10 JOURNAL Score: 01126 DATE DESCRIPTION POST. REF. DEBIT CREDIT