Maria is examining her company's three key processes, where important conversion work takes place. Most, but not all, units require Operation 1 (machining). All units require Operations 2 (assembly) and 3 (quality control). Since not every unit requires all three processes, the company utilizes an operation costing approach. The following budgeted costs and production volumes reflect beginning-of-the-year estimates. Budgeted Cost Budgeted Volume in Units Machining, Operation 1 $240,000 80,000 Assembly, Operation 2 89,550 99,500 Quality control, Operation 3 49,750 99,500 (a) Calculate a budgeted conversion cost rate per unit for each of the three operations. (Round answers to 2 decimal places, e.g. 15.25.) Conversion cost rate per unit +A $ Machining, operation 1 Assembly, operation 2 Quality control, operation 3 $ $ CA