The annual budgeted conversion costs for a just-in-time cell are $ 819,000 for 1,950 production hours. Each unit produced by the cell requires 16 minutes of cell process time. During the month, 630 units are manufactured in the cell. The estimated materials costs are $ 270 per unit. Provide the following journal entries:
a. Materials are purchased to produce 650 units.
b. Conversion costs are applied to 630 units of production.
c. 625 units are completed and placed into finished goods.