Lean Accounting Vintage Audio Inc, manufactures audio speakers. Each speaker requires $104 per unit of direct materials. The speaker manufacturing assembly cell includes the following estimated costs for the period: Speaker assembly cell, estimated costs: Labor $46,490 Depreciation 6,240 Supplies 2,270 Power 1,700 Total cell costs for the period $56,700 The operating plan calls for 175 operating hours for the period. Each speaker requires 15 minutes of cell process time. The unit selling price for each speaker is $281. During the period, the following transactions occurred: 1. Purchased materials to produce 495 speaker units. 2. Applied conversion costs to production of 470 speaker units. 3. Completed and transferred 450 speaker units to finished goods. 4. Sold 430 speaker units. There were no inventories at the beginning of the period. a. Journalize the summary transactions (1)-(4) for the period. Round the per unit cost to the nearest cent and use in subsequent computations. If an amount box does not require an entry, leave it blank. Huuuure per a. Journalize the summary transactions (1)-(4) for the period. Round the per unit cost to the nearest cent and use in subsequent computations. If an amount box does not require an entry, leave it blank. 1. Raw and In Process Inventory Accounts Payable 2 Raw and In Process Trventory Conversion Costs 3. Finished Goods Inventory Raw and In Process Inventory 4. Sale Accounts Receivable Sales 4. Cost Coat of Goods Sold Finished Goods Inventory