Exercise 17-9 Using departmental overhead rates to assess prices LO P2 120 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 Coat Driver Quantity Components Changeover $ 468,000 Number of batches 750 Machining 302,000 Machine hours 7,870 Setups 226,000 Number of setup $ 996,000 Finishing Welding $ 194,000 Welding hours 6,200 Inspecting 223,000 Number of inspection 910 Rework 64,000 Rework orders $ 481,000 Support Purchasing $ 137,000 Purchase orders 549 Providing space 32,000 Number of unite 4,770 Providing utilities 62.000 4,770 Number of units $ 231,000 210 Additional production information concerning its two product lines follows. Units produced Welding hours Batches Number of inspections Machine hours Setup Rowork cedera Purchase orders Model 145 1,700 2,600 375 510 2,550 60 160 366 Model 212 3,070 3.600 375 400 5,320 60 50 183 0 per machine hour Components department Overhead costs Machine hours Finishing department Overhead costs Welding hours Support department Overhead costs Number of purchase orders O per welding hour 0 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 Required 1 Required 2 Required 3 Determine the total cost per unit for each product line if the direct labor and direct materials costs per unit are $220 for Model 145 and $150 for Model 212. (Round your intermediate calculations and cost per unit answers to 2 decimal places.) Model 145 Model 212 Materials and Labor per unit Overhead cost per unit Total cost per unit Complete this question by entering your answers in the tabs below. Required 1 Required 2 Required 3 If the market price for Model 145 is $2,000 and the market price for Model 212 is $300, determine the profit or loss per unit for each model. (Loss amounts should be indicated with a minus sign. Round your intermediate calculations and final answers to 2 decimal places.) Model 145 Model 212 Market price per unit Cost per unit Profit (los) per unit