Power Audio Inc. manufactures audio speakers. Each speaker requires $123 per unit of direct materials. The speaker manufacturing assembly cell includes the following estimated costs for the period: Speaker assembly cell, estimated costs: Labor Depreciation Supplies Power Total cell costs for the period $38,970 5,230 1,900 1,420 $47,520 The operating plan calls for 165 operating hours for the period. Each speaker requires 20 minutes of cell process time. The unit selling price for each speaker is $333. During the period, the following transactions occurred: 1. Purchased materials to produce 490 speaker units. 2. Applied conversion costs to production of 465 speaker units. 3. Completed and transferred 445 speaker units to finished goods. 4. Sold 425 speaker units. There were no inventories at the beginning of the period. a. Journalize the summary transactions (1)-(4) for the period. Round the per unit cost to the nearest cent and use in subsequent computations. If an amount box does not require an entry, leave it blank.