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Tucha Manufacturing Co. operates in a just-in-time (JIT) manufacturing environment. The company had scheduled production of 95,000 units during February in its Y12 cell. Actual February production totaled 88,200 units. Tucha had budgeted conversion costs for February totaling $800,000 and budgeted production hours totaling 2,000.
Compute Tucha's budgeted cell conversion cost per unit for Cell Y12.
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