Westgate Inc. uses a lean manufacturing strategy to manufacture DVR (digital video recorder) players. The company manufactures DVR players through a singl product cell. The budgeted conversion cost for the year is $988,800 for 2,060 production hours. Each unit requires 10 minutes of cell process time. During March, 880 DVR players were manufactured in the cell. The materials cost per unit is $63. The following summary transactions took place during March: 1. Materials were purchased for March production. 2. Conversion costs were applied to production. 3. 880 DVR players were assembled and placed in finished goods. 4. 840 DVR players were sold for $253 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. per unit c. Journalize the summary transactions (1)-(4) for March. If an amount box does not require an entry, leave it blank. roter iny mat C. (1) Increase Raw and In Process Inventory (debit) and increase Accounts Payable (credit) for per unit amount times 880 units. (2) Conversion rate per unit from Req. (b) 880 units = Total Conversion Costs to debit to Raw and In Process Inventory and credit to Conversian Costs, (3) Matenals cost per unit + Canversion rate per unit from Req. (b) ]880 units = Finished Goods Inventory (debit) and Raw and In Process Inventory (credit)