Lean Accounting Speaker assembly cell, estimated costs: 1. Purchased materials to produce 2,000 speaker units. 2. Applied conversion costs to production of 1,800 speaker units. 3. Completed and transferred 1,800 speaker units to finished goods. 4. Sold 1,600 speaker units. There were no inventories at the beginning of the period. b. Determine the ending balance of Raw and In Process Inventory and Finished Goods Inventory. Raw and In Process Inventory, ending balance $ Finished Goods Inventory, ending balance $