52 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 $ 478,000 Number of batches 750 Machining 303,000 Machine hours 7,880 Setups 232,000 Number of setups 200 $1,013,000 Finishing Welding $ 192,000 Welding hours 3,700 Inspecting 235,000 Number of inspections 920 Rework 63,000 Rework orders 250 $ 490,000 Support Purchasing $ 141,000 Purchase orders 459 Providing space 31,500 Number of units 4,380 providing utilities 64,000 Number of units 4,880 236,500 Additional production Information concerning its two product lines follows Model 145 Model 212 Units produced 3,080 Welding hours 2,900 Batches 375 1,800 300 375 Components department of Finishing department Support department Model 145 Activity Driver Departmental OH Rate Total Overhead Cost $ Components Finishing Support 0 0 Model 212 Activity Departmental Total Overhead Cost