The annual budgeted conversion costs for a lean cell are $$626,400$ for $2,900$ production hours. Each unit produced by the cell

requires $6$ minutes of cell process time. During the month, $3,160$ units are manufactured in the cell. The estimated materials costs

are $$56$ per unit.

$($Round the per unit cost to the nearest cent and use in subsequent computations. If required, round your answers to

the nearest dollar.$)$

Journalize the following entries for the month:

a$.$ Materials are purchased to produce $3,330$ units.

b$.$ Conversion costs are applied to $3,160$ units of production.

c$.$ The cell completes $3,000$ units, which are placed into finished goods.

If an amount box does not require an entry, leave it blank.