The following summary events took place in the eCar cell during April: a. Electronic parts and wiring were purchased to produce 470 instrument assemblies in April. b. Conversion costs were applied for the production of 420 units in April. c. During April, 400 units were started, completed, and transferred to finished goods. d. Of the 400 units completed, 370 were shipped to customers at a price of $800 per unit. Required: 1. Determine the budgeted cell conversion cost per hour. per hour 2. Determine the budgeted cell conversion cost per unit. per unit 4. Determine the ending balance in Raw and In Process Inventory and Finished Goods Inventory. Raw and In Process Inventory: Finished Goods Inventory: ? 5. Lean accounting is different from traditional accounting because it is more control. As a result, the number of transactions ar . In many lean operations, purchased materials are charged to a 1. Direct labor is included as a conversion cost of the cell . Often, nonfinancial performance measures, such as ! , are used to monitor performance