Modern Lighting Inc. manufactures lighting fixtures, using lean manufacturing methods. Style Omega has a materials cost per unit of $25. The budgeted conversion cost for the year is $211,200 for 3,200 production hours. A unit of Style Omega requires 20 minutes of cell production time. The following transactions took place during June:

1. Materials were acquired to assemble 800 Style Omega units for June.
2. Conversion costs were applied to 800 Style Omega units of production.
3. 740 units of Style Omega were completed in June.
4. 700 units of Style Omega were sold in June for $90 per unit.

a. Determine the budgeted cell conversion cost per hour. If required, round to the nearest cent. $fill in the blank ffd69cf67fcaf97_1 per hour

b. Determine the budgeted cell conversion cost per unit. If required, round to the nearest cent. $fill in the blank ffd69cf67fcaf97_2 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.

1.		fill in the blank 10063efb0fda00f_2	fill in the blank 10063efb0fda00f_3
		fill in the blank 10063efb0fda00f_5	fill in the blank 10063efb0fda00f_6
2.		fill in the blank 10063efb0fda00f_8	fill in the blank 10063efb0fda00f_9
		fill in the blank 10063efb0fda00f_11	fill in the blank 10063efb0fda00f_12
3.		fill in the blank 10063efb0fda00f_14	fill in the blank 10063efb0fda00f_15
		fill in the blank 10063efb0fda00f_17	fill in the blank 10063efb0fda00f_18
4. Sale		fill in the blank 10063efb0fda00f_20	fill in the blank 10063efb0fda00f_21
		fill in the blank 10063efb0fda00f_23	fill in the blank 10063efb0fda00f_24
4. Cost		fill in the blank 10063efb0fda00f_26	fill in the blank 10063efb0fda00f_27
		fill in the blank 10063efb0fda00f_29	fill in the blank 10063efb0fda00f_30