The budgeted conversion costs for a lean cell are $142,500 for 1,900 production hours. Each unit produced by the cell requires 10 minutes of cell process time. During the month, 1,050 units are manufactured in the cell. The estimated materials cost is $46 per unit. Journalize entries for the following:

a. Materials are purchased to produce 1,100 units.

b. Conversion costs are applied to 1,050 units of production.

c. The cell completes 1,030 units, which are placed into finished goods.