Sifton Electronics Corporation manufactures and assembles electronic motor drives for video cameras. The company assembles the motor drives for severa: 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 54,802,400 and materials costs were 534 per unit. Pranned production included 5,888 hours to produce 16,400 motor drivas, Actual production for August was 1,860 units, and motor orives shipped amounted to 1,490 units, Conversion costs are applied based on units of production From the foregoing information, determine the fandufocturing cost per unit. a. 1229.00 b. 1849.63 c. $265.00 d. 5296,00