Lean Accounting The annual budgeted conversion costs for a lean cell are $126,900 for 1,800 production hours. Each unit produced by the cell requires 12 minutes of cell process time. During the month, 3,190 units are manufactured in the cell. The estimated materials cost is $64 per unit. Provide the following journal entries (Do not round interim calculations. If required, round your answers to the nearest dollar.) a. Materials are purchased to produce 3,360 units. b. Conversion costs are applied to 3,190 units of production. c. 3,030 units are completed and placed into finished goods. 800m a. Raw and In Process Inventory215,040 215.040 b. Raw and In Process Iniventory Conversion Costs Finished Goods Inventory Raw and In Process Inventory Fesdeac a. Increase Raw and In Process inventory (debit) and increase Accounts Payable (credit) for per unit amount times 3.360 units. b. (conversion costs Hours) x (Cell process time + 60 minutes)-Conversion rate per unit; Rate x 3,190 units-Total Conversion Costs debit to Raw and in Process Inventory and credit to Conversion Costs. Previous Next Check My Work Raw and In Process Inventory 215.040 Accounts Payable 215,040] Raw and In process Inventory Conversion Costs V c. Finished Goods Inventory Raw and In Process Inventory Foedback My Wark a. Increase Raw and In Process Inventory d increase Accounts Pavable (credit) for per unit amount times 3,360 units. b onversion Costs 4 Hours) x cel pieeme0intesci per unit Rate90d im Process Inventory and credit to Conversion Costs. . (Materials per unit + Conversion rate per unit from Rea tb)l x 3,039 usits - Finished Goods inventory (debit) and Raw and in p Learning Objective 2. cess iniventory (credit). Next Previous Check My Work Save and Exit Submit Assignment All work saved 5:51 AM 5/5/2019