Sifon Electronics Corporation manufoctures and assembles electronic motor drives for vided cameras. The company assembies the motor drives for several accounts. The process consists of a lean cell for each customer. The following information relates to only one customer's lean cell for the coming year. For the. year, projected labor and overhead was 55,452,400 and materiass costs were $2.5 per unit. phanined production included 5,504 hours to produce 17,200 motor drives. Actual production for August was 1,960 units, and motor drives shipped amounted to 1,400 units, Conversion costs are applied based on units of production From the foregoing information, determine the cell conversion cost rate. a. $990.63 per unit b. 52,781.84 per unit c. $31700 per tinit A. $3.894.37 per unit