The annual budgeted conversion costs for a lean cell are $144,000 for 1,800 production hours. Each unit produced by the cell requires 9 minutes of cell process time. During the month, 1,000 units are manufactured in the cell. The estimated materials costs are $65 per unit.

Provide the following journal entries for March 31. Refer to the Chart of Accounts for exact wording of account titles.

A.	Materials are purchased to produce 1,050 units.
B.	Conversion costs are applied to 1,000 units of production.
C.	980 units are completed and placed into finished goods.