Modern Lighting Inc. manufactures lighting fixtures, using lean manufacturing methods. Style Omega has a materials cost per unit of $$140.$ The budgeted conversion cost for the year is $$180,600$ for $2,150$ production hours. A unit of Style Omega requires $15$ minutes of cell production time. The following transactions took place during June:

$1.$ Materials were acquired to assemble $850$ Style Omega units for June.

$2.$ Conversion costs were applied to $850$ Style Omega units of production.

$3.835$ units of Style Omega were completed in June.

$4.820$ units of Style Omega were sold in June for $$191$ per unit.