Com-Tel Inc. manufactures and assembles two models of smartphones-the Tiger Model and the Lion Model. The process consists of a lean coll for each product. The data that follow concern only the Lion Model lean cell For the year, Com-Tel Inc. budgeted these costs for the Lion Model production cell Conversion Cost Categories Labor Supplies Budget $122,000 40,000 Utilities Total 18,000 $189,000 Com-Tel plans 2,100 hours of production for the Lion Model call for the year. The materials cost is $165 per unit. Each assembly requires 12 minutes of cell assembly time. There was no May 1 inventory for either aw and In Process Inventory or Finished Goods Inventory The following summary events took place in the Lion Hodel cell during May Dectronic parts were purchased to produce 900 Lion Hodel assemblies in May b. Conversion costs were applied for $25 units of production in May 850 units were completed and transferred to finished goods in May d 800 units were shipped to customers at a price of $500 per unit Required: 1. Determine the budgeted cell conversion cost per hour