The annual budgefed conversion costs for a lean cell are $121,770 for 3,300 production hours. Each unit produced by the celf requires 20 minutes of cell process time. During the month, 3,110 units are manufactured in the cell. The estimated materials costs are 566 per unit. (Round the per unit cost to the nearest cent and use in subsequent computations. If required, round your answers to the nearest doliar.) Journalize the following entries for the month: a. Materials are purchased to produce 3,270 units. b. Conversion costs are applied to 3,110 units of production. c. The cell completes 2,950 units, which are placed into finiahed goods