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 $696,300 for 2,110 production hours. Each unit requires 12 minutes of cell process time. During March, 800 DVR players were manufactured in the cell. The materials cost per unit is $81. The following summary transactions took place during March: 1. Materials were purchased for March production. 2. Conversion costs were applied to production. 3. 800 DVR players were assembled and placed in finished goods. 4. 760 DVR players were sold for $260 per unit. a. Determine the budgeted cell conversion cost per hour. If required, round to the nearest dollar. 330 per hour b. Determine the budgeted cell conversion cost per unit. If required, round to the nearest dollar * * per unit $ Feedback a. Budgeted conversion cost + Planned hours of production - Cell Conversion cost per hour b. (Cell process time + 60 minutes) * Conversion rate from Req. (a) = Cell Conversion cost per unit C. Journalize the summary transactions (1)-(4) for March. If an amount box does not require an entry, leave it blank. and I recent Account 2. Baw and Presentes Cente * Finished Goodata od in procent 4. Select acetate 4. Cut Stad Pished Goods fu