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Power Audio inc. manufactures audio speakers. Each speaker requires $52 per unit of direct materials. The speaker manufacturing assembly cell includes the following estimated costs for the period: The operating pian calls for B00 operating hours for the period. Each speaker requires 12 minutes of cell process time. The unit seling price for each speaker is 560 . During the period, the following transactions occurred: 1. Purchosed materials to produce 2,000 speaker units. 2. Applied conversion costs to production of 1,800 speaker units. 3. Completed and transferred 1,800-speaker units to finished goods. 4. Sold 1,600 speaker units. There were no inventories at the beginning of the period. a. Journalize the summary transactions (1)-(4) for the period. If an amount box does not require an entry, leave it blank; There were no inventories at the beginning of the period. a. Journalize the summary transactions (1)-(4) for the period. If an amount box does not require an entry, leave it blank. b. Determine the ending balance of Raw and In Process Inventory and Finished Goods Inventory. Raw and In Process Inventory, ending balances Finished Goods Inventory, endina balance s