Sitton Electronica Corporation manufactures and assembles electronic motor drives for video cameras. The comparty assembles the moter drives for several accounts. The process consists of a leen celi for each customes, The following information relates to only one customer's lean cel for the comidy year, For the yeas, projected labor and overhead was $3,001,200 and materials costs were $35 per uhit. Planned production included 5,248 hours to groduce 16,400 motor dives. Actual production for August was 1,810 units, and motor drives shipped amounted to 1,320 units. Conversion costs are spplied based on units of production From the foregoing information, determine the cell converven cost rate. a. 3571.4 b. 52,27364 e. 518300 4. 51,6812