Westgate Inc. uses a lean manufacturing strateay to manufacture DVR (digltal video recorder) players. The company manufactures DVR players through a single product cell. The budgeted converslon cost for the year is $600,000 for 2,000 production hours. Each unit requires 21 minutes of cell process time. During March, 500 DVR players were manufactured in the cell. The materials cost per unit is s60. The following summary transactions took place during March 1. Materials were purchased for March productian 2. Conversion costs were applied to production. 3. 500 DVR players were assembled and placed In finished goods. 4. 480 DVR players were sold for $240 per unit a. Determine the budgeted cell conversion cost per hour per hour b. Determine the budgeted cell conversion cost per unit per unit Feedback c. Journalize the summary transactions (1)-(4) for March. Raw and In Process Inventory 1. Accounts Payable Raw and In Process Inventory Finished Goods Inventory 3. Raw and In Process Inventory 4. Sale Sales 4. Cost Cost of Goods Sold Finished Goods Inventory