Lean Accounting 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 $873,000 for 1,940 production hours. Each unit requires 20 minutes of cell process time. During March, 880 DVR players were manufactured in the cell. The materials cost per unit is $76. The following summary transactions took place during March: Materials were purchased for March production. Conversion costs were applied to production. 880 DVR players were assembled and placed in finished goods. 840 DVR players were sold for $400 per unit. a. Determine the budgeted cell conversion cost per hour. If required, round to the nearest dollar. $fill in the blank 5ac6f6047fa3fd2_1 per hour b. Determine the budgeted cell conversion c