Lean Accounting The annual budgeted conversion costs for a lean cell are $86,400 for 1,500 production hours. Each unit produced by the cell requires 20 minutes of cell process time. During the month, 2,510 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 month: a. Materials are purchased to produce 2,640 units. b. Conversion costs are applied to 2,510 units of production. c. The cell completes 2,380 units, which are placed into finished goods. If an