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Bright Lamp Company has budgeted its conversion cost for small lamp production as $85,000 for 1,300 production hours. Each unit produced by the cell requires 15 minutes of process time. During the month, 3,800 units are manufactured in the cell. The estimated materials cost is $18 per unit. Journalize entries for the following:
a. Materials are purchased to produce 4,000 units.
b. Conversion costs are applied to 3,800 units of production. Round to the nearest cent.
c. The cell completes 3,650 units, which are placed into finished goods. Round to the nearest dollar.
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