Plese help with thee two questions.

1.

2.

Sifton Electronics 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 only to one customer's lean cell for the coming year. Projected labor and overhead, $3,841,000; materials costs, $32 per unit. Planned production included 5.344 hours to produce6,700 motor drives. Actual production for August was 1,850 units, and motor drives shipped amounted to 1,420 units From the foregoing information, determine the budgeted cell conversion cost per unit. . $2,076.22 Ob. $230.00 . S270493 Od. $718.75 Schedule of Activity Costs Quality Control Activities Process audits Training of machine operators Processing returned products Scrap processing (disposal) Rework Preventative maintenance Activity Cost $51,600 29,100 16,000 24,000 8,300 29,400 40,600 9,400 23,100 Product design Warranty work Finished goods inspection From the above schedule of activity costs, determine the prevention costs Ca. $58,500 Ob. $99,100 Ca $115,100 Od. $107,400