Computador has a manufacturing plant in Des Moines that has the theoretical capability to produce 318,750 laptops per quarter but currently produces 76,500 units. The conversion cost per quarter is $6,120,000. There are 63,750 production hours available within the plant per quarter. In addition to the processing minutes per unit used, the production of the laptops uses 8 minutes of move time, 19 minutes of wait time, and 6 minutes of rework time. (All work is done by cell workers.) Required: 1. Compute the theoretical and actual velocities (per hour) and the theoretical and actual cycle times (minutes per unit produced). If required, round to one decimal place. Theoretical Actual Velocity laptops per hour laptops per hour Cycle time minutes per laptop minutes per laptop 2. Compute the ideal and actual amounts of conversion cost assigned per laptop. If required, round your answers to the nearest cent. Assignment per unit (theoretically) Assignment per unit (actual) 3. Calculate MCE. If required, round your answer to two decimal places