Pin Drop Technologies Inc. manufactures and assembles mobile phones in a just-in-time cell. The company budgeted for 1,200 phones for the month. Conversion costs for 1,200 units were applied to the phone assemblies at a conversion cost of $12 per unit. Only 1,150 mobile phones were completed and moved to the finished goods storeroom by the end of the month. Using just-in-time costing, the cell efficiency variance would be $13,800 favorable $ 600 favorable $ 600 unfavorable $ 0 Using just-in-time costing, what entry should make when 1,200 completed units costing $62 each are sold to customers on account for $75 each, and shipped from good storeroom to the customers