Westgaie Inc. uses a lean manufacturing strategy to manufacture DVR (digital video recorder) players. The company manufactures DVR players through a single product cell. The budgeted conversion cost for the year is $915,600 for 2,180 production hours. Each unit requires 10 minutes of cell process time. During March, 900 DVR players wire manufactured in the cell. The materials cost per unit is $71. The following summary transactions took place during March: 1. Materials were purchased for March production. 2. Conversion costs were applied to production. 3. 900 DVR players were assembled and placed in finished goods. 4. 860 DVR players were sold for $250 per unit. a. Determine the budgeted cell conversion cost per hour. If required, round to the nearest dollar. per hour b. Determine the budgeted cell conversion cost per unit. If required, round to the nearest dollar. X per unit 1. Raw and In Process Inventory 63,900 Accounts Payable - 2. Raw and in Process Inventory 53,235 Conversion costs 53,235 3. Einished Goods Inventory Baw and In Process Inventory 4. Sale Accounts Receivable - Sales 4. Cost Cost of Goods Sold Finished Goods Inventory