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Exercise 04-8 Using the plantwide overhead rate to assess prices LO P1 Way Cool produces two different models of air conditioners. The company produces the

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Exercise 04-8 Using the plantwide overhead rate to assess prices LO P1 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. (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 Components Changeover Machining Setups Quantity 870 7.540 200 Finishing Welding Inspecting Rework Overhead Cost Driver $ 460,000 Number of batches 302,000 Machine hours 229,500 Number of setups $991,500 $ 182, 100 Welding hours 234,000 Number of inspections 60, 650 Rework orders $ 476, 750 $137,000 Purchase orders 31,800 Number of units 60, 770 Number of units $229,570 3,600 820 270 Support Purchasing Providing space Providing utilities 458 6, 600 6,600 Additional production information concerning its two product lines follows. Prev 1 of 1 Nex Providing space Providing utilities $131,906 31,800 60, 770 $229,570 Purcnase orders Number of units Number of units Additional production information concerning its two product lines follows. Units produced Welding hours Batches Number of inspections Machine hours Setups Rework orders Purchase orders Model 145 2,200 1,200 435 500 2,290 100 160 305 Model 212 4,400 2,400 435 320 5, 250 100 110 153 Required: 1. Using a plantwide overhead rate based on machine hours, compute the overhead cos Required: 1 Using a plantwide overhead rate based on machine hours, compute the overhead cost per unit for each product line. Overhead costs per machine hour Machine hours 7,540 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 $130 for Model 212. Plantwide OH rate Total Overhead Cost OH Cost per unit Overhead Assigned Model 145 Model 212 Activity Driver 2,290 5,250 $ 0 Units Produced 2,200 4,400 $ 0 Model 145 Model 212 0 3. If the market price for Model 145 is $736 and the market price for Model 212 is $470, determine the profit or loss per unit for each model. Model 145 Model 212 Prev 1 of 1 !!! Wax Overhead Assigned Activity Driver Plantwide OH rate Total Overhead Cost Units Produced OH Cost per unit Model 145 Model 212 2.290 5,250 0 $ 2,200 4,400 Model 145 Model 212 0 3. If the market price for Model 145 is $736 and the market price for Model 212 is $470, determine the profit or loss per unit for each model. Model 145 Model 212 s Market price Nexd Prev 1 of 1 #

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