I posted this question 3 times and the first time it was wrong and the second time I couldn't see the work be it was cut out.

Westgate Inc uses a lean manufacturing strategy to manufacture DVR (digital video recorder players. The company manufactures DVR players tough a single product or The budgeted conversion cost for the years 5696,300 for 2.110 production hours. Each unit requires 12 minutes of cell process time. Dunn March, OD DVR players were manufactured in the cell. The materials cost per unit is $31. The following summary transactions took place during March 1. Materials were purchased for March production 2. Conversion costs were applied to production 3. 800 DVR players were assembled and placed in finished goods 4.760 DVR players were sold for $260 per unit 3. Determine the budgeted cell conversion cost per hour. If required, round to the nearest dollar 330 per hour b. Determine the budgeted cell conversion cost per unit. If required, round to the nearest dollar 49 X per unit C. Journalize the summary transactions (1)-(4) for March. If an amount box does not require an entry, leave it blank 1. Raw and In Process Inventory 64,800 Accounts Payable 64,800 2. Raw and In Process Inventory Conversion Costs 3. Finished Goors Inventory Raw and In Process Inventory 4. Sale Accounts Receivable Sales III II III 4. Cost Cost of Goods Sold Finished Goods Inventory