Dashboard Inc. manufactures and assembles automobile instrument panels for both eCar Motors and Greenville Motors. The process consists of a lean product cell for each customers instrument assembly. The data that follow concern only the eCar lean cell.

For the year, Dashboard Inc. budgeted the following costs for the eCar production cell:

Dashboard Inc. manufactures and assembles automobile instrument panels for both eCar Motors and Greenville Motors. The process consists of a lean product cell for each customer's instrument assembly. The data that follow concern only the eCar lean cell. For the year, Dashboard Inc. budgeted the following costs for the eCar production cell: Conversion Cost Categories Budget 2Labor 3 Supplies 4 Utilities 596,000.00 42,000.00 29,000.00 $667,000.00 Total Dashboard Inc. plans 2,300 hours of production for the eCar cell for the year. The materials cost is $200 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. 8,500 units were started, completed, and transferred to finished goods in April. d. 8,450 units were shipped to customers at a price of $430 per unit