Modern Lighting Inc. manufactures lighting fixtures, using lean manufacturing methods. Style Omega has a materials cost per unit of $$34.$ The budgeted conversion cost for the year is $$108,300$ for $1,900$ production hours. A unit of Style Omega requires $18$ minutes of cell production time. The following transactions took place during June:

Materials were acquired to assemble $900$ Style Omega units for June.

Conversion costs were applied to $900$ Style Omega units of production.

$840$ units of Style Omega were completed in June.

$780$ units of Style Omega were sold in June for $$100$ per unit.

a$.$ Determine the budgeted cell conversion cost per hour. If required, round to the nearest cent.

$ per hour

b$.$ Determine the budgeted cell conversion cost per unit. If required, round to the nearest cent.

$ per unit

c$.$ Journalize the summary transactions $(1)-(4)$ for June. If required, round your answers to one decimal place. If an amount box does not require an entry, leave it blank.

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$$

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Sale $$

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Cost $$