need help with Model 145 & Model 212 Section

800 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, Process Activity Overhead Cost Driver Quantity Components Changeover $ 500,000 Number of batches Machining 279,000 Machine hours 6,000 Setups 225,000 Number of setups 120 $1,004,000 Finishing Welding $ 180,300 Welding hours 3,000 Inspecting 210,000 Number of inspections 700 Rework 75,000 Rework orders 300 $ 465,380 Support Purchasing $ 135,000 Purchase orders Providing space 32,000 Number of units 5,000 Providing utilities 65,000 Number of units 5,000 $ 232,000 450 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 1,500 800 400 400 1,800 60 160 300 Model 212 3,500 2,200 400 300 4,200 60 140 150 Required: 1. Using ABC, 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 $250 for Model 145 and $180 for Model 212. 3. If the market price for Model 145 is $820 and the market price for Model 212 is $480, determine the profit or loss per unit for each model Expected Activity Activity Rate Model 14 Activity driver Incurred $ 800 Number of batches 6,000 Machine hours 120 Setups $ 625.00 per batch 46.50 per machine hour 1,875.00 per setup $ Activity Expected Costs Components Changeover S 500,000 Machining 279,000 Setups 225,000 Finishing Welding S 180,300 Inspecting 210,000 Rework 75,000 Support Purchasing $ 135,000 Providing space and utilities 97,000 $ 3,000 Welding hours 700 Inspections 300 Rework orders $ 60.10 per welding hour 300.00 per inspection 250.00 per rework order $ $ 450 Purchase orders 5,000 Units $ 300.00 per purchase order 19.40 per unit Total overhead cost Total units produced Overhead cost per unit ected Activity Activity Rate Model 145 Activity driver Overhead incurred assigned Model 212 Activity driver Overhead incurred assigned $ Number of batches 5 Machine hours Setups $ $ 625.00 per batch 46.50 per machine hour 1,875.00 per setup $ Welding hours Inspections Rework orders $ $ 60.10 per welding hour 300.00 per inspection 250.00 per rework order Purchase orders Units $ $ 300.00 per purchase order 19.40 per unit Total overhead cost Total units produced Overhead cost per unit $ 0 $ 0 3,500 1,500