Robo-Pool manufactures robotic pool vacuums. Each unit requires $310 of raw materials and $460 of conversion costs and is sold for $820. During a recent month the company produced and sold 204 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 204 units on credit. 4. Record cost of goods sold.