Sifton Electronics Corporation manufactures and assembles electronic motor drives for 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 cell for the coming year, For the yeae, projected labor and overhead was 54,224,000 and materials costs were $27 per unit. Planned production included 5,632 hours to produce 17,600 motor drives. Actual production for August: Was 1,840 units, and motor drives shipped amounted to 1,480 units. Conversion costs are applied based on units of production From the foregoing information, determine the cell conversion cost rate. a. $75000 porsenit b. 52,295.65 pir unit c. 524000 par uinit d. $2.854.05 par unit