1. Using a plantwide overhead rate based on machine hours, compute the overhead cost per unit for each product line. Overhead costs $ 1,675,720 $ 215.11 per machine hour Machine hours 7,790 Overhead Assigned Model 145 Model 212 Activity Plantwide OH Total Overhead Cost Driver rate 2.340 S 215.11 S 503,357 5,450 $ 215.11 $ 1,172,350 Units OH Cost Produced per unit 1,900 $ 264.92 3,800 S 308.51 2. Determine the total cost per unit for each product line if the direct labor and direct materials costs per unit are $300 for Model 145 and $170 for Model 212. Total manufacturing cost per unit: Model 145 Model 212 Materials and Labor S 300.00 S 170.00 Total Overhead Cost 264.92 308.51 Total manufacturing cost S 564.92 S 478,51 3. Assume if the market price for Model 145 is $732 and the market price for Model 212 is $530, determine the profit or loss per unit for each model. Model 145 Model 212 Market price $ 732.00 $ 530.00 Manufacturing cost per unit (564.92) (478.51) Profit(loss) per unit $ 167.08 S 51.49 Real Cool produces two different models of air conditioners. The company produces the mechanical systems in their components department. The mechanical systems are combined with the housing assembly In Its finishing department. The activities, costs, and drivers associated with these two manufacturing processes and the production support process follow. (Round OH rate, cost per unit and dollar amounts answers to 2 decimal places.) Process Activity Components Changeover Machining Setups Quantity 910 7,790 80 Finishing Welding Inspecting Rework Overhead Cost Driver $451,000 Number of batches 301,400 Machine hours 228,888 Number of setups $980,400 $180,500 Welding hours 225,800 Number of inspections 60,400 Rework orders $465,900 $137,500 Purchase orders 31,500 Number of units 60,420 Number of units $229,420 3,5ee 780 190 Support Purchasing Providing space Providing utilities 563 5,702 5,700 Additional production Information concerning its two product lines follows. Units produced Welding hours Batches Number of inspections Machine hours Setups Rework orders Purchase orders Model 145 1,900 1,200 455 510 2,348 48 13e 375 Model 212 3,800 2,300 455 270 5,458 40 60 188