Dashboard Inc. plans 2,600 hours of production for the eCar cell for the year. The materials cost is $150 per instrument assembly. Each assembly requires 15 minutes of cell assembly time. There was no April 1 inventory for either Raw and In Process Inventory or Finished Goods Inventory.

The following summary events took place in the eCar cell during April:

a.	Electronic parts and wiring were purchased to produce 8,800 instrument assemblies in April.
b.	Conversion costs were applied for the production of 8,600 units in April.
c.	8,400 units were started, completed, and transferred to finished goods in April.
d.	8,340 units were shipped to customers at a price of $420 per unit. Journalize the summary transactions (a) through (d). Refer to the Chart of Accounts for exact wording of account titles. Determine the ending balance in Raw and In Process Inventory and Finished Goods Inventory

JOURNAL Score: 114/126 DATE DESCRIPTION POST. REF DEBIT CREDIT Apr. 30 Raw and In Process Inventory 1,320,000.00 Accounts Payable 1,320,000.00 Apr. 30 Raw and In Process Inventory Conversion Costs Apr. 30 Finished Goods Inventory Raw and In Process Inventory Apr. 30 Accounts Receivable Sales Apr. 30 Cost of Goods Sold 3,502,800.00 3,502,800.00 10 Finished Goods Inventory