Lean Accounting Westgate Inc. uses a lean manufacturing strategy to manufacture DVR (digital video recorder) players. The company manufactures DVR players through a single product cell. The budgeted conversion cost for the year is $882,000 for 1,960 production hours. Each unit requires 20 minutes of cell process time. During March, 800 DVR players were manufactured in the cell. The materials cost per unit is $58. The following summary transactions took place during March: Materials were purchased for March production. Conversion costs were applied to production. 800 DVR players were assembled and placed in finished goods. 760 DVR players were sold for $368 per unit. Question Content Area a. Determine the budgeted cell conversion cost per hour. If required, round to the nearest dollar. $fill in the blank 48cb2d083011050_1 per hour b. Determine the budgeted cell conversion cost per unit. If required, round to the nearest dollar. $fill in the blank 48cb2d083011050_2 per unit Question Content Area c. Journalize the summary transactions (1)(4) for March. If an amount box does not require an entry, leave it blank. 1. - Select - - Select - - Select - - Select - 2. - Select - - Select - - Select - - Select - 3. - Select - - Select - - Select - - Select - 4. Sale - Select - - Select - - Select - - Select - 4. Cost - Select - - Select - - Select - - Select