Lean Com-Tel Inc, manufactures and assembles two models of smartphones-the Tiger Model and the Lion Model. The process consists of a lean cell 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 Budget $177,400 67,200 24,200 $268,800 Supplies Utilities Com-Tel plans 3,200 hours of production for the Lion Model cell for the year. The materials cost is $71 per unit. Each assembly requires 15 minutes of cell assembly time. There was no May 1 inventory for either Raw and In Process Inventory or Finished Goods Inventory. The following summary events took place in the Lion Model cell during May: a. Electronic parts were purchased to produce 10,900 Lion Model assemblies in May. c. 10,140 units were completed and transferred to finished goods in May. costs were applied for 10,350 units of in May d. 9,840 units were shipped to customers at a price of $336 per unit. If required, round your answers to the nearest cent