#14

Way 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. (Loss amounts should be indicated with a minus sign. Round your intermediate calculations and round "Cost per unit and OH rate" answers to 2 decimal places.) Process Activity Components Changeover Overhead Cost Driver Quantity 457,500 301,800 229,000 988,300 Number of batches Machine hours Number of setups 810 7,670 80 Machining Setups 181,800 223,000 60,400 $465,200 Finishing Welding Inspecting Rework Welding hours Number of inspections Rework orders 3,200 790 210 Purchasing Providing space Providing utilities 137,000 30,350 60,540 227,890 Purchase orders Number of units Number of units 488 5,400 5,400 Support Additional production information concerning its two product lines follows Model 145 Model 212 Units produced Welding hours Batches Number of inspections Machine hours Setups Rework orders Purchase orders 1,800 800 405 470 2,320 40 150 325 3,600 2,400 405 320 5,350 40 60 163