Sifton Electronics Corporation manufactures and assembles electronic motor drives for video cameras. npany assembles the motor drives for several accounts. The process consists of a tean cell for each customer. The following information relates to only one customer's tean cell for the coming year. For the year, projected labor and overhead was $4,580,300 and materials costs were $25 per unit. Planned production included 5,216 hours to produce 16,300 motor drives. Actual production for August was 1,800 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. Os $21.00 Ob. 3.271.64 Oc $2,34451 Od $478.13