Lean Accounting

The annual budgetedconversion costsfor a lean cell are $180,000 for 1,000 production hours. Each unit produced by the cell requires 20 minutes of cellprocesstime. During the month, 600 units are manufactured in the cell. The estimated materials costs are $30 per unit.

(Do not round per unit cost. If required, round your answers to the nearest dollar.)

Journalize the following entries for the month:

a.The cell completes 450 units, which are placed into finished goods.

If an amount box does not require an entry, leave it blank.