1. Materials were purchased for March production. 2. Conversion costs were applied to production. 3. 930 DVR players were assembled and placed in finished goods. 4. 880 DVR players were sold for $313 per unit. a. Determine the budgeted cell conversion cost per hour. If required, round to the nearest dollar. \$ per hour b. Determine the budgeted cell conversion cost per unit. If required, round to the nearest dollar. per unit