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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 Quantity Process Activity Components Changeover Overhead Cost Driver $416,250 360,677 295,200 $1,072,127 Number of batches Machine hours Number of setups 750 7,790 160 Machining Setups $ 245,960 270,300 57,200 573,460 4,400 795 Finishing Welding Inspecting Rework Welding hours Number of inspections Rework orders 220 Purchasing Providing space Providing utilities $ 170,850 31,500 88,830 $ 291,180 Purchase orders Number of units Number of units Support 510 6,300 6,300 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 2,100 800 375 455 2,450 80 100 340 4,200 3,600 375 340 5,340 80 120 170