Lean Accounting

The annual budgeted conversion costs for a lean cell are $$316,800$ for $3,300$ production hours. Each unit produced by the cell requires $12$ minutes of cell process time. During the month, $910$ units are manufactured in the cell. The estimated materials cost is $$83$ 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 $960$ units.

b$.$ Conversion costs are applied to $910$ units of production.

c$.860$ units are completed and placed into finished goods.