Modern Lighting Inc. manufactures lighting fixtures, using lean manufacturing methods. Style Omega has a materials cost per unit of $16. The budgeted conversion cost for the year is $308,000 for 2,200 production hours. A unit of Style Omega requires 18 minutes of cell production time. The following transactions took place during June:

1. Materials were acquired to assemble 620 Style Omega units for June.

2. Conversion costs were applied to 620 Style Omega units of production.

3. 600 units of Style Omega were completed in June.

4. 580 units of Style Omega were sold in June for $100 per unit.

A. Determine the budgeted cell conversion cost per hour.

B. Determine the budgeted cell conversion cost per unit.

C. Journalize the summary transactions (1)-(4) for June.