Process Activity Components Changeover Overhead Cost Driver Quantity Machining Setups 471,750 Number of batches 361,305 Machine hours 145,200 Number of setups 850 7,770 80 $978,255 Finishing Welding Inspecting Rework 306,240 Welding hours 285,450 Number of inspections 4,800 865 280 67,200 658,890 s 186,110 31,200 Rework orders Support Purchasing Providing space Purchase orders Number of units Number of units 503 4,500 4,500 $ 268,910 Additional production information concerning its two product lines follows Model 145 Model 212 Units produced Welding hours Batches Number of inspections Machine hours Setups Rework orders Purchase orders 1,500 1,200 425 475 3,000 3,600 425 390 5,320 40 120 168 2,450 40 160 335 Required: 1. Using ABC, compute the overhead cost per unit for each product line