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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 750 7,580 120 Finishing Welding Inspecting Rework Overhead Cost Driver $ 453,000 Number of batches 301,600 Machine hours 226,000 Number of setups $ 980,600 $ 181,200 Welding hours 223,000 Number of inspections 61,100 Rework orders $ 465,300 $ 135,000 Purchase orders 30,550 Number of units 60,120 Number of units 225,670 3,800 770 190 Support Purchasing Providing space Providing utilities 563 6,300 6,300 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 2,100 1,000 375 470 2,280 60 150 375 Model 212 4,200 2,800 375 300 5,300 60 40 188 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 $200 for Model 145 and $200 for Model 212. Overhead Assigned Activity Driver Plantwide OH rate Total Overhead Cost Units Produced OH Cost per unit Model 145 Model 212 Model 145 Model 212 3. If the market price for Model 145 is $732 and the market price for Model 212 is $450, determine the profit or loss per unit for each model. Model 145 Model 212 Market price