The annual budgeted conversion costs for a lean cell are $396,000 for 3,300 production hours. Each unit produced by the cell requires 9 minutes of cell process time. During the month, 2,650 units are manufactured in the cell. The estimated materials cost is $44 per unit. Provide the following journal entries: (Do not round interim calculations. If required, round your answers to the nearest dollar.) a. Materials are purchased to produce 2,790 units. b. Conversion