The annual budgeted converuion costs foc a lean cell are $151,200 for 2,800 producton hours. Each unt produced by the cell requires 18 minutes of cell process time. During the month, 2,940 units are manulactured in the cell. The estimated materials cost is $67 per unit. Provide the following journal entries: (Do not round interin calculations. If required, round your answers to the nearest dollar.) a. Makerials are purchased to produce 3,090 units. b. Coeversion costs are applied to 2,940 units of production. c. 2.790 units are comnleted and ellared intn finiatied gonds