The budgeted conversion costs for a just-in-time cell are $244,720 for 3,800 production hours. Each unit produced by the cell requires 45 minutes of cell process time. During the month, 2,100 units are manufactured in the cell. The estimated materials cost is $50 per unit. What is the journal entry to record the materials purchased on account to produce 2,200 units?

a.

Raw and In Process Inventory190,000

Accounts Payable190,000

b.

Finished Goods Inventory110,000

Raw and In Process Inventory110,000

c.

Raw and In Process Inventory110,000

Accounts Payable110,000

d.

Materials190,000

Raw and In Process Inventory190,000