Com-tel inc. manufactures and assembles two models of smartphones–the tiger model and the lion model. 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: conversion cost categories budget labor 88,700, supplies33,600, utilities 12,100, total134,400. Com-tel plans 2,800 hours of production for the lion model cell for the year. The materials cost is 41 per unit. Each assembly requires 18 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: electronic parts were purchased to produce 9,500 lion model assemblies in May. Conversion costs were applied for 9,050 units of production in May. 8,870 units were completed and transferred to finished goods in May. 8,600 units were shipped to customers at a price of192 per unit. If required, round your answers to the nearest cent. Required: Determine the budgeted cell conversion cost per hour.