Reflection Lighting Inc. manufactures lighting fixtures, using just-in-time manufacturing methods. Style BB-01 has a materials cost per unit of $35. The budgeted conversion cost for the year is $168,000 for 2,100 production hours. A unit of Style BB-01 requires 12 minutes of cell production time. The following transactions took place during October:

1. Materials were acquired to assemble 900 Style BB-01 units for October.

2. Conversion costs were applied to 900 Style BB-01 units of production.

3. 880 units of Style BB-01 were completed in October.

4. 860 units of Style BB-01 were sold in October for $105 per unit c. Journalize the summary transactions (1)