Sifon Eloctronics Corporation manufactures and assembies electronic motor drives tor video 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 celi for the coming year, For the yoar; projected labor and overhead was 55,540,100 and materials costs were $30 per unit. Phanned prodaction included 5,654 hours to produce 17,700 motor drives, Actual production for August was 1,860 units, and motor drives stipped amounted to 1,400 units. Conversion costs are applied bosed on units or production From the foregoing information, determine the cell conversion cost rate. a. 52.978 .55 per unit 1. $313.00 per unit e. 13,957.21 per unit (f. 9978.13 per unit