please show work/ explain the calculations.

Lean Accounting Com-Tel Inc, manufactures and assembles two models of smartphones-the Tiger Model and the Lion Model. The process consists of a lean cell for each product. The data that follow concern only the Lion Model lean cell. For the year, Com-Tel Inc, budgeted these costs for the Lion Model production cell: Com-Tel plans 3,600 hours of production for the Lion Model cell for the year, The materials cost is $61 per unit. Each assembly requires 24 minutes of cell assembly time. There was no May 1 inventory for either Raw and In Process Inventory or Finished Goods inventory. The following summary events took place in the Lion Model cell during May: a. Electronic parts were purchased to produce 12,250 Lon Model assemblies in May. b. Conyersion costs were applied for 11,650 units of production in May. c. 11,420 units were completed and transferred to finished goods in May. a. 11,080 units were shipped to customers at a price of $288 per unit, If required, round your answers to the nearest cent. Required: 1. Determine the budgeted cell conversion cost per hour. per hour 2. Determine the budgeted cell conversion cost per unit. per unit: 5. Lean accounting is different from traditional accounting because it is more transactions are . In many lean operations, purchased materials are charged to a "raw is . Often, nonfinancial performance measures, such as monitor performance