Yehuda Corporation makes baby monitors and uses all production system and a backflush costing system. For the month of February 2018, there were no beginning finished goods, no beginning inventories of raw materials, and no beginning or ending work in process. The February standard costs per monitor were, direct materials $20.00 and conversion costs $16.00. The following data pertain to February 2018 manufacturing Raw materials and components purchased $1,020,000 Conversion costs incurred $ 780,000 Number of monitors made $ 50,000 Number of monitors sold $ 49,000 Prepare summary journal entries for February, assuming there are three trigger points: 1. Purchase of raw materials and incurring of conversion costs ii. Completion of good finished units of product L Sale of finished goods Under or over-allocated conversion costs are written off to cost of goo sold at the end of each month. All entries except the one for writing off under or over allocated conversion costs to COGS are given below. You are required to fill in the arrropriate numbers in the journal entries below SLA Materials and in process inventory control Accounts Payable control SA Conversion Costs Control $_B Various accounts (such as wages payable control) $_3_ Finished Goods Control $_C Materials and In-process inventory control Conversion Costs allocated $_1 5E Cost of Goods Sold $_F Under or over-allocated conversion costs are written off to cost of goods sold at the end of each month. All entries except the one for writing off under or over allocated conversion costs to COGS are given below. You are required to fill in the appropriate numbers in the journal entries below: $A Materials and In-process inventory control Accounts Payable control SA B Conversion Costs Control $B Various accounts (such as wages payable control) Finished Goods Control $_C Materials and in-process inventory control Conversion Costs allocated Cost of Goods Sold $_F Finished Goods control $D $E $_F Answers: B D E F