The annual budgeted conversion costs for a lean cell are $162,450 for 1,900 production hours. Each unit produced by the cell requires 12 minutes of cell process time. During the month, 1,800 units are manufactured in the cell. The estimated materials costs are $55 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 1,890 units. b. Conversion costs are applied to 1,800 units of production. C. The cell completes 1,710 units, which are placed into finished goods. If an amount box does not require an entry, leave it blank. Raw and In Process Inventory a. 103,950 Accounts Payable 103,950 b. Raw and In Process Inventory 30,780 Conversion Costs 30,7807 II DE Finished Goods Inventory C Raw and In Process Inventory