please use the word bank (given below) for the entry

Bright Lamp Company has budgeted is comversion cost for small lamp production as $85.000 for 1,300 peoduction hours. Each unit produced by the cell requires 15 minutes of pro time. Dusing the month. 3.800 units are manufactured in the cell. The estimated materials cost is $18 per unit. Pequired: Provide the following foumal entries: n Maferials are purchasod on account fo prockoe 4,000 units." b. Commersion coste we applied to 3.800 unis of prodiction. Round cost per unit answer to the nearest cent * 0. The cell completes 3.650 urits, which are placed into frished poods Pooind cost per unit answer to the nearesf cent and round your finat answer to the nearest dolar" + Hefer to the chart of accounti for the exact wovdng of the acoount tetes. CNOW jouma's do not use fines for spaces or founal explanafions. Every ine on a journal page is used for debit or credt entries. Do not add explanabons or akip a line between journal entries GNOW joumair will automadcafy indent a credf entry whan a credit anount is entered. Chart Of Accounts Bright Lamp Company General Ledger \begin{tabular}{lc} \multicolumn{1}{l}{ ASSETS } & REVENUE \\ 110 Cash & 410 Sales \\ 121 Accounts Receivable & 610 Interest Revenue \\ 125 Notes Receivable & EXPENSES \\ 126 Interest Receivable & 510 Cost of Goods Sold \\ 133 Raw and In Process Inventory & 530 Wages Expense \\ 136 Conversion Costs & 532 Insurance Expense \\ 138 Finished Goods Inventory & 533 Utilities Expense \\ 141 Supplies & \end{tabular} BriChartOfAccounts141Supplies142PrepaidInsurance181Land190Equipment191AccumulatedDepreciation533UtilitiesExpense534OfficeSuppliesExpense560DepreciationExpense562DepreciationExpense-Factory590MiscellaneousExpense710InterestExpense LIABILITIES 210 Accounts Payable 221 Utilities Payable 231 Notes Payable 236 Interest Payable 251 Wages Payable Instructio Journal Instruction Chart Of Accounts tim LIABILIIIES 210 Accounts Payable 221 Utilities Payable 231 Notes Payable 236 Interest Payable 251 Wages Payable EQUITY 311 Common Stock 340 Retained Earnings 351 Dividends 390 Income Summary a. Pecord the journal entry for materials purchased on accourit to produce 4,000 unats on December 91 . Feder fo the chart of accounts for the exact wording of the account attes. CNOW journals do not use ines for spaces or joumal explanations. Every line on a journal page is used for deblt or credit entries. Do not add explanations or skjp a line between foumal entries. CNOW foumals wil nutomatically indent a credt entry when a credi amount is enternd