litornheducatian.com/hmtpx 137 points Way Cool produces two different models of air conditioners. The company produces the mechanical systems in their 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. d Cost Components Changeover 456,000 Number of batches Machining 311.000 Machine hours 7.960 Setups 229.000 Number of setups 100 996,000 Finishing Welding 194.000 Welding hours 5,200 Inspecting 221,000 Number of inspections 830 Rework 62,000 Rework orders 477,000 Support Purchasing 141,000 Purchase orders 465 4,470 Providing space 36,500 Number of units 71,000 Number of units Providing utilities 4,470 248,500 Additional production information concerning its two product lines follows