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 $600,000 for 2,000 production hours. each unit requires 21 minutes of cell process time. during march, 500 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. 500 dvr players were assembled and placed in finished goods. 480 dvr players were sold for $240 per unit. a. determine the budgeted cell conversion cost per hour. $ per hour b. determine the budgeted cell conversion cost per unit. $ per unit c. journalize the summary transactions (1)–(4) for march. 1. 2. 3. 4. sale 4. cost