Pockets Inc. manufactures cargo pants in the cutting and sewing process. Cargo pants are manufactured in batches of 30 . The cutting time is 4 minutes per unit. The sewing time is 12 minutes per unit. It takes 20 minutes to move a batch of jeans from cutting to sewing. a. Compute the value-added, non-value-added, and total lead time of this process. b. Compute the value-added ratio. Round to one decimal place. % The annual budgeted converion costs for a lean cell are $216,000 for 3,000 production hours. Each unit produced by the cell requires 18 minutes of cell process time. During the month, 1,850 units are manufactured in the cell. The estimated materials costs are $79 per unit. (Round the per unit cost to the nearest cent and use in subsequent computations. If required, round your answers to the nearest dollar.) Journalize the following entries for the month: a. Materials are purchased to produce 1,950 units. b. Conversion costs are applied to 1,850 units of production. c. The cell completes 1,760 units, which are placed into finished goods. If an amount box does not require an entry, leave it blank