Lean Accounting The annual budgeted conversion costs for a lean cell are $136,620 for 2,300 production hours. Each unit produced by the cell requires 10 minutes of cell process time. During the month, 3,390 units are manufactured in the cell. The estimated materials cost is $78 per unit. Provide the following journal entries: (Do not round interim calculations. If required, round your answers to the nearest dollar.) a. Materials are purchased to produce 3,570 units. b. Conversion costs are applied to 3,390 units of production. c. 3,220 units are completed and placed into finished goods. a. Raw and In Process Inventory Accounts Payable b. Raw and In Process Inventory Conversion Costs c. Finished Goods Inventory Raw and In Process Inventory 0 0 0