Robo-Pool manufactures robotic pool vacuums. Each unit requires $250 of raw materials and $400 of conversion costs and is sold for $725. During a recent month the company produced and sold 146 units. Prepare journal entries to record each of the following. 1. Purchase of raw materials on credit. 2. Applied conversion costs to production. 3. Sold 146 units on credit. 4. Record cost of goods sold. View transaction list Journal entry worksheet < A D Record the purchase of raw materials on credit. Note: Enter debits before credits. Transaction General Journal Debit Credit 1 Work in process inventory Accounts payable Record entry Clear entry View general journal