The annual budgeted conversion costs for a lean cell are $288,000 for 3,200 production hours. Each unit produced by the cell requires 12 minutes of cell process time. During the month, 1,450 units are manufactured in the cell. The estimated materials costs are $59 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 1,530 units.

b. Conversion costs are applied to 1,450 units of production.

c. The cell completes 1,380 units, which are placed into finished goods.