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Lean Accounting Com-Tel Inc. manufactures and assembles two models of smartphones-the Tiger Model and the Lion Model. The process consists of a lean cell for each product. The data that follow concern only the Lion Model lean cell. For the year, Com-Tel Inc. budgeted these costs for the Lion Model production cell: Conversion Cost Categories Budget Labor $118,800 Supplies 45,000 Utilities 16,200 Total $180,000 Com-Tel plans 3,000 hours of production for the Lion Model cell for the year. The materials cost is $51 per unit. Each assembly requires 20 minutes of cell assembly time. There was no May 1 inventory for either Raw and In Process Inventory or Finished Goods Inventory. The following summary events took place in the Lion Model cell during May: a. Electronic parts were purchased to produce 10,200 Lion Model assemblies in May. b. Conversion costs were applied for 9,700 units of production in May. c. 9,510 units were completed and transferred to finished goods in May. d. 9,220 units were shipped to customers at a price of $240 per unit. If required, round your answers to the nearest cent. Required: 1. Determine the budgeted cell conversion cost per hour. $ per hour\f3. Journalize the summary transactions (a) through (d). If an amount box does not require an entry, leave it blank. a. Raw and In Process Inventory v Accounts Payable v b. Raw and In Process Inventory v Conversion Costs v 3. Finished Goods Inventory v Raw and In Process Inventory v 00 00 00 00 4. Sale Accounts Receivable v Sales v 4. Cost Cost of Goods Sold v Finished Goods Inventory v4. Determine the ending balance in Raw and In Process Inventory and Finished Goods Inventory. Raw and In Process Inventory Finished Goods Inventory