Optic Matrix Inc. plans 3,200 hours of production for the Yokohama cell for the year. The materials cost is $125 per instrument assembly. Each assembly requires 24 minutes of cell assembly time. There was no November 1 inventory for either Raw and In Process Inventory or Finished Goods Inventory.

The following summary events took place in the Yokohama cell during November:

Electronic parts and wiring were purchased to produce 8,200 instrument assemblies in November.Conversion costs were applied for the production of 8,000 units in November.7,850 units were started, completed, and transferred to finished goods in November.7,750 units were shipped to customers at a price of $400 per unit.

Instructions:

1. Determine the budgeted cell conversion cost per hour.$ per hour

2. Determine the budgeted cell conversion cost per unit.$ per unit