1. Westgate 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 $974,400 for 2,030 production hours. Each unit requires 10 minutes of cell process time. During March, 810 DVR players were manufactured in the cell. The materials cost per unit is $74. The following summary transactions took place during March:

   1. Materials were purchased for March production.
   2. Conversion costs were applied to production.
   3. 810 DVR players were assembled and placed in finished goods.
   4. 770 DVR players were sold for $273 per unit.

   a. Determine the budgeted cell conversion cost per hour. If required, round to the nearest dollar. $fill in the blank 7d0c5d07801ff9b_1 per hour

   b. Determine the budgeted cell conversion cost per unit. If required, round to the nearest dollar. $fill in the blank 7d0c5d07801ff9b_2 per unit

   c. Journalize the summary transactions (1)(4) for March. If an amount box does not require an entry, leave it blank.

   1.		fill in the blank e74af4fb8fabfae_2	fill in the blank e74af4fb8fabfae_3
   		fill in the blank e74af4fb8fabfae_5	fill in the blank e74af4fb8fabfae_6
   2.		fill in the blank e74af4fb8fabfae_8	fill in the blank e74af4fb8fabfae_9
   		fill in the blank e74af4fb8fabfae_11	fill in the blank e74af4fb8fabfae_12
   3.		fill in the blank e74af4fb8fabfae_14	fill in the blank e74af4fb8fabfae_15
   		fill in the blank e74af4fb8fabfae_17	fill in the blank e74af4fb8fabfae_18
   4. Sale		fill in the blank e74af4fb8fabfae_20	fill in the blank e74af4fb8fabfae_21
   		fill in the blank e74af4fb8fabfae_23	fill in the blank e74af4fb8fabfae_24
   4. Cost		fill in the blank e74af4fb8fabfae_26	fill in the blank e74af4fb8fabfae_27
   		fill in the blank e74af4fb8fabfae_29	fill in the blank e74af4fb8fabfae_30