Process Activity Components Changeover Machining Setups Quantity 790 7,640 120 Finishing Welding Inspecting Rework Overhead Cost Driver $ 452,500 Number of batches 300,600 Machine hours 227,000 Number of setups $980, 100 $ 182,500 Welding hours 229,000 Number of inspections 60, 050 Rework orders $ 471,550 $ 136,000 Purchase orders 31, 200 Number of units 60,300 Number of units $ 227,500 5,700 815 160 Support Purchasing Providing space Providing utilities 503 4,800 4,800 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 1,600 2, 200 395 495 2,290 60 90 335 Model 212 3, 200 3,500 395 320 5, 350 60 70 168 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 $230 for Model 145 and $140 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 $730 and the market price for Model 212 is $500, determine the profit or loss per unit for each model. Model 145 Model 212 Market price