4 Homework Saved Driver Number of batches Machine hours 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 Components Changeover Machining Overhead Cost $ 514,350 396,9211 Quantity 810 8,610 Setups Finishing Welding Rework 36,700 Number of setups 201 $947,971 $286,580 Welding hours 4,600 Inspecting 315,950 Number of inspections 890 52,800 Rework orders 240 $655,330 Support Purchasing $165,750 Purchase orders 510 Providing space 31,000 Number of units 3,000 Providing utilities 26,500 Number of units 3,000 $223,050 Additional production information concerning its two product lines follows. Model 1451 Model 212 Units produced 1,000 2,000 Welding hours 1,200 3,400 Batches 405 405 Number of Inspections 500 390 Machine hours 3,250 5,360 Setups 10 10 Revork orders 150 90 Purchase orders 340 170 Required: 1. Using ABC, 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 $190 for Model 145 and $118 for Model 212. 3. If the market price for Model 145 is $1,030.90 and the market price for Model 212 is $611.45, determine the profit or loss per unit for each model