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2 Way Cool produces two different models of air conditioners. The company produces the mechanical systems in its components department. The mechanical systems are combined

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2 Way Cool produces two different models of air conditioners. The company produces the mechanical systems in its 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. Process Activity Overhead Cost Driver Quantity Components Changeover $ 468,000 Number of batches 810 Machining 303,000 Machine hours 8,310 Setups 224,000 Number of setups B0 $ 995,000 Finishing Welding 5 192,000 Welding hours 4.600 Inspecting 221,000 Number of inspections Rework 61,000 Rework orders 190 $ 474,000 Support Purchasing $ 139,000 Purchase orders 477 Providing space 35,500 Number of units 4.470 Providing utilities 71.000 Number of unita 4, 470 $245,500 900 Additional production information concerning its two product lines follows. Units produced Welding hours Batches Number of inspection Machine hours Setup Rework orders Purchase orders Model 145 1.400 1.000 405 520 3,050 40 80 Model 212 3.070 3,600 405 380 5,260 40 110 159 Required: 1. Determine departmental overhead rates and compute the overhead cost per unit for each product line, Base your overhead assignment for the components department on machine hours. Use welding hours to assign overhead costs to the finishing department. Assign costs to the support department based on number of purchase orders. 2. Determine the total cost per unit for each product line if the direct labor and direct materials costs per unit are $250 for Model 145 3. If the market price for Model 145 is $875 and the market price for Model 212 is $290, determine the profit or loss per unit for each model Required 1 Required 2 Required 3 Determine departmental overhead rates and compute the overhead cost per unit for each product line. Base your overhead assignment for the components department on machine hours. Use welding hours to assign overhead costs to the finishing department. Assign costs to the support department based on number of purchase orders. (Round your intermediate calculations and per unit cost answers to 2 decimal places.) Show less Components department of Finishing department 0 Support department Model 145 Activity Driver Departmental OH Rate Total Overhead Cost $ 0 Components Finishing Support $ 0 0 Model 212 Activity Driver Departmental OH Rate Total Overhead Cost $ 0 Components Finishing Support $ 0 0

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