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 $927,000 for 2,060 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 $58. 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 $235 per unit. a. Determine the budgeted cell conversion cost per hour. If required, round to the nearest dollar. per hour S b. Determine the budgeted cell conversion cost per unit. If required, round to the nearest dollar. per unit S C. Journalize the summary transactions (1)-(4) for March. If an amount box does not require an entry, leave it blank. 1. Raw and In Process Inventory Accounts Payable 2. Raw and In Process Inventory Conversion Costs 3 . Finished Goods Inventory Il lulu 11 11 11 11 11 7 Raw and In Process Inventory 4. Sale Accounts Receivable Sales 4. Cost Cost of Goods Sold Finished Goods Inventory