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Lean Accounting Vintage Audio Inc., manufactures audio speakers. Each speaker requires $115 per unit of direct materials. The speaker manufacturing assembly cell includes the following estimated costs for the period: Speaker assembly cell, estimated costs: Labor $42,070 Depreciation 5,640 Supplies 2,050 Power 1,540 Total cell costs for the period $51,300 The operating plan calls for 190 operating hours for the period. Eoch speaker requires 20 minutes of cell process time. The unit selling price for each speaker is $312. During the period, the following transactions occurred: 1. Purchased materials to produce 410 speaker units 2. Applied conversion costs to production of 390 speaker units 3. Completed and transferred 375 speaker units to finished goods 4. Sold 355 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 dots not require an entry leave it blank 1 Raw and In Process Inventory 47.150 Accounts Payable 2 Raw and In Process Inventory 36,900 X Conversion Costs 36,900 X 3 79.950 x Finished Goods Inventory Raw and In Process Inventory 79,950 X 110,760 4. Sale Accounts Receivable Sales 110,760 O 72,7757 4. Cost cost of Goods Sold Finished Goods Inventory 72,775 Feedback Check My Won 1. In lean manufacturing, there are fewer transactions to record, thus simplifying the accounting system. Some accounts are combined. For example, all in process work is combined with raw materials to form a new account, Raw and In Process (RIP) Inventory and direct labor is also combined with other costs to form a new account titled Conversion Costs. Indirect labor is directly assigned to product cells; thus, less factory overhead is allocated to products. The cell conversion rate is similar to a predetermined factory overhead rate, except that it includes all conversion costs in the numerator, b. Determine the ending balance of raw and in process inventory and finished goods inventory Raw and in Process Inventory ending balance 4,100 x Finished Goods Inventory, ending balance 7,175 X