The annual budgeted conversion costs for a lean cell are $142,080 for 3,200 production hours. Each unit produced by the cell requires 15 minutes of cell process time. During the month, 1,620 units are manufactured in the cell. The estimated materials costs are $47 per unit. (Round the per unit cost to the nearest cent and use in subsequent computations. If required, round your answers to the nearest dollar.) Journalize the following entries for the month: a. Materials are purchased to produce 1,710 units. b. Conversion costs are applied to 1,620 units of production. c. The cell completes 1,540 units, which are placed into finished goods. If an amount box does not require an entry, leave it blank