Westgate Inc, uses a lean manufacturing strategy to ure DVR (digital video recorder) players. The company manufactures DVR players through a single product cell. The budgeted conversion cost for the year is $933,300 for 1,830 production hours. Each unit requres 10 minutes of cell process time. During March, 860 OVR players were manufactured in the cell. The materials cost per unt is $61. The following summary trarsactions took place during March for March 2. 3. 860 DVR players were assembled and placed in finished goods 4. 820 DVR players were sold for $258 per unit. a. Determine the budgeted cell conversion cost per hour. If required, round to the nearest dollar. per hour