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 $814,500 for 1,810 production hours. Each unit requires 10 minutes of cell process time. During March, 920 DVR players were manufactured in the cell. The materials cost per unit is $72. The following summary transactions took place during March: 1. Materials were purchased for March production. 2. Conversion costs were applied to production. 3. 920 DVR players were assembled and placed in finished goods. 4. 870 DVR players were sold for $260 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