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 $702,000 for 1,800 production hours. Each unit requires 10 minutes of cell process time. During March, 970 DVR players were manufactured in the cell. The materials cost per unit is $60. The following summary transactions took place during March:

Materials were purchased for March production.

Conversion costs were applied to production.

970 DVR players were assembled and placed in finished goods.

920 DVR players were sold for $221 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.

1.
2.
3.
4. Sale
4. Cost