He budgeted conversion costs for a just-in-time cell are $244,720 for 3,800 production hours. each unit produced by the cell requires 45 minutes of cell process time. during the month, 2,100 units are manufactured in the cell. the estimated materials cost is $50 per unit. what would be the journal entry if 2,000 units are completed and placed into finished goods? a. raw and in process inventory228,800 finished goods inventory228,800 b. finished goods inventory228,800 raw and in process inventory228,800 c. raw and in process inventory196,600 finished goods inventory196,600 d. finished goods inventory196,600 raw and in process inventory196,600