Modern Lighting Inc. manufactures lighting fixtures, using lean manufacturing methods. Style Omega has a materials cost per unit of $$35.$ ?The budgeted conversion cost for the year is $$170,100$ ?for $2,700$ ?production hours. A unit of Style Omega requires $20$ ?minutes of cell production time. The following transactions took place during June:

Materials were acquired to assemble $730$ ?Style Omega units for June.

Conversion costs were applied to $730$ ?Style Omega units of production.

$680$ ?units of Style Omega were completed in June.

$640$ ?units of Style Omega were sold in June for $$110$ ?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.

$q,$

$?$

$?$

Accounts Payable $?$

$?$

$q,$

$?$

$?$

$?$

$?$

$q,$

$?$

$?$

Raw and In Process Inventory $?$

Sale $q,$

$?$

$?$

Sales

$?$

$?$

Cost $?$

$?$