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	Overhead Cost				Driver	Quantity
Components	Changeover		$	456,500		Number of batches	750
	Machining			300,200		Machine hours	7,550
	Setups			227,500		Number of setups	140
			$	984,200
Finishing	Welding		$	180,900		Welding hours	4,600
	Inspecting			222,000		Number of inspections	785
	Rework			60,350		Rework orders	200
			$	463,250
Support	Purchasing		$	137,500		Purchase orders	488
	Providing space			32,100		Number of units	5,700
	Providing utilities			60,380		Number of units	5,700
			$	229,980

Additional production information concerning its two product lines follows.

	Model 145			Model 212
Units produced		1,900			3,800
Welding hours		1,800			2,800
Batches		375			375
Number of inspections		460			325
Machine hours		2,300			5,250
Setups		70			70
Rework orders		70			130
Purchase orders		325			163

1. Using a plantwide overhead rate based on machine hours, compute the overhead cost per unit for each product line. 2. Determine the total cost per unit for each product line if the direct labor and direct materials costs per unit are $290 for Model 145 and $120 for Model 212. Plantwide OH Total Overhead Cost Produced Units OH Cost per unit Overhead Assigned Model 145 Model 212 Driver rate Model 145 Model 212 3. If the market price for Model 145 is $753 and the market price for Model 212 is $430, determine the profit or loss per unit for each model. Model 145 Model 212 Market price