Westgate Inc. uses a lean manufacturing strategy to manufacture OVR (digital video recorder) players. The company manufactures OV players through a single product cell. The bu conversion cost for the year is $600,000 for 2,000 production hours. Each unit requires 21 minutes of cell process time. During March, 500 DV players were manufactured in the cel materials cost per unit is $60. The following summary transactions took place during March: 1. Materials were purchased for March production 2. Conversion costs were applied to production 3. 500 DVR players were assembled and placed in finished goods 4.480 DVR players were sold for 20 per unit a. Determine the budgeted cell conversion cost per hout 305 per hour b. Determine the budgeted cell conversion cost per unit 105 per unit a lounalre the summary transactions (1)-(4) for March. It an amount box does not require an entry leave a blank, c. Journalize the summary transactions (1)-(4) for March. If an amount box does not require an entry, leave it blank OI II III Jou v 1Il 4. Sale 4. Cost