Vintage Audio Inc. manufactures audio speakers. Each speaker requires $115 per unit of direct materials. The speaker manufacturing assembly cell includes the following estimated costs for the period: Speaker assembly cell, estimated costs: Labor $48,710 Depreciation 6,530 Supplies 2,380 Power 1,780 Total cell costs for the period $59,400 The operating plan calls for 165 operating hours for the period. Each speaker requires 15 minutes of cell process time. The unit selling price for each speaker is $312. During the period, the following transactions occurred: Purchased materials to produce 750 speaker units. Applied conversion costs to production of 715 speaker units. Completed and transferred 685 speaker units to finished goods. Sold 655 speaker units. There were no inventories at the beginning of the period. a. Journalize the summary transactions (1)-(4) for the period. Round the per unit cost to the nearest cent and use in subsequent computations. If an amount box does not require an entry, leave it blank. 1. 2. 3. 4. Sale 4. Cost

1. Purchase materials to manufacture 750 speakers

Debit Raw and In Process Inventory $86,250

Credit Accounts payable $86,250

2. Conversion costs to 715 units

Debit Raw and In Process inventory $64,350

Credit Conversion costs $64,350

3.Completed and transferred 665 units to Finished Goods

Debit Finished Goods Inventory $136,325

Credit Raw and In Process Inventory with $136,325

4. Sales of 655 units

Debit Account receivable $204,360

Credit Sales $204,360

5. Cost of Goods sold - 655 units

Debit Cost of Goods sold $134,275

Credit Finished Goods inventory $134,275

Closing balance of Raw & In process Materials = $14,275

Closing balance of Finished Goods inventory = $2,050

Explanation:

Vintage Audio Inc.

Cell process time = 15 minutes per speaker

Conversion cost for 165 operating hours = $59,400.

Units produced in 165 hours = (165hrs x 60mins) / 15

= 660 units

Conversion costs per Unit = $59,400 / 660 units = $90

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