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lay Cool produces two different models of air conditioners. The company produces the mechanical stems in their components department. The mechanical systems are combined with

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lay Cool produces two different models of air conditioners. The company produces the mechanical stems in their components department. The mechanical systems are combined with the housing ssembly 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" unswers to 2 decimal places.) Process Activity Components Changeover Machining Setups Quantity 890 7,660 40 Finishing Welding Inspecting Rework 3,600 Overhead Cost Driver $457,000 Number of batches 301, 800 Machine hour 226,000 Number of setups $984,800 $180,400 Welding hours 234,000 Number of inspections 60,400 Rework orders $474,800 $135,500 Purchase orders 31, 100 Number of units 60,210 Number of units $226,810 775 190 Support Purchasing Providing space Providing utilities 495 5,100 5,100 Additional production information concerning its two product lines follows. Units produced Welding hours Batches Number of inspections Machine hours Setups Rework orders Model 145 1,700 1,400 445 490 2,260 20 Model 212 3,400 2,200 445 285 5,400 20 110 $226,810 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 1,700 1,400 445 490 2,260 Model 212 3,400 2,200 445 285 5,400 20 20 330 110 165 Required: 1. Using a plantwide overhead rate based on machine hours, 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 5190 for Model 145 and $170 for Model 212. Activity Driver Plantwide OH rate Total Overhead Cost Units Produced OH Cost per unit Overhead Assigned Model 145 Model 212 Model 145 Model 212 1. Using a plantwide overhead rate based on machine hours, 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 $170 for Model 212. Overhead Assigned Activity Driver Plantwide OH rate Total Overhead Cost Units Produced OH Cost per Model 145 Model 212 Model 145 Model 212 3. If the market price for Model 145 is 5757 and the market price for Model 212 is $480, determine the profit or loss per unit for each model. Model 145 Model 212 Market price

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