Lean Accounting The annual budgeted conversion costs for a lean cell are $174,900 for 2,200 production hours. Each unit produced by the cell requires 12 minutes of cell process time. During the month, 3,280 units are manufactured in the cell. The estimated materials costs are $68 per unit. (Round the per unit cost to the nearest cent and use in subsequent computations. If required, round your answers to the nearest dollar.) Journalize the following entries for the