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Sifton Eiectronics Corporation manufactures and assembles electronic motor drives for video cameras. The company assembles the motor drives for several accounts. The process consists of a lean cell for each customer. The following information relates to only one customer's lean cell for the coming year. For the year, projected labor and overhead was $2,775,000 and materials costs were $25 per unit, Planned production included 5,920 hours to produce 18,500 motor drives. Actual production for August was 1,870 units, and motor drives shipped amounted to 1,410 units, Conversion costs are applied based on units of production From the foregoing information, determine the cell conversion cost rate. a. 51,48396 b. 51,96809 c. $150.00 d. 5465.75 From the provided schedule of activity costs, determine the prevention costs. a. $98,000 b. $117,000 c. $106,100 d. 555,500 Moses Moonrocks Inc. has developed a balanced scorecard with a measure map that suggests that the number of erroneous shipments has a direct effect on operating profit. The company estimates that every shipment error leads to a reduction of revenue by $5,760 and increased costs of about $3,840. If the company has the above budgeted sales and costs for next month (without accounting for any possibie shipping errors), datermine how many shipging errors the company can afford to have and still break even. Break-even shipping errors