Neutron uses a periodic inventory system. Prepare general journal entries to record the following transactions for Neutron: 
Definitions:
Marginal Cost
The variation in overall expenses that occurs with the production of an additional unit.
Total-Cost Curve
A graphical representation showing the total cost of producing different quantities of a good or service.
Marginal Product
The additional output that is gained by employing one more unit of a factor of production.
Average-Variable-Cost Curve
A graphical representation showing how the average variable cost of production changes as the quantity of output is altered.
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