Process	Activity	Overhead Cost				Driver	Quantity
Components	Changeover		$	463,250		Number of batches	850
	Machining			370,830		Machine hours	7,890
	Setups			181,000		Number of setups	100
			$	1,015,080
Finishing	Welding		$	257,550		Welding hours	5,100
	Inspecting			347,700		Number of inspections	915
	Rework			32,250		Rework orders	150
			$	637,500
Support	Purchasing		$	181,050		Purchase orders	510
	Providing space			30,700		Number of units	9,000
	Providing utilities			139,400		Number of units	9,000
			$	351,150

Additional production information concerning its two product lines follows.

	Model 145			Model 212
Units produced		3,000			6,000
Welding hours		2,200			2,900
Batches		425			425
Number of inspections		515			400
Machine hours		2,550			5,340
Setups		50			50
Rework orders		100			50
Purchase orders		340			170

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 $210 for Model 145 and $115 for Model 212. 3. If the market price for Model 145 is $526.42 and the market price for Model 212 is $291.33, determine the profit or loss per unit for each model.

Required 1 Required 2 Required 3 Using ABC, compute the overhead cost per unit for each product line. (Round your final answers to 2 decimal places.) Activity Expected Costs Expected Activity Activity Rate Model 145 Activity driver Overhead incurred assigned Model 212 Activity driver Overhead incurred assigned $ 463,250 370,830 181,000 850 Number of batches 7,890 Machine hours 100 Setups Components Changeover Machining Setups Finishing Welding Inspecting Rework Support Purchasing Providing space and utilities $ 257,550 347,700 32.250 5,100 Welding hours 915 Inspections 150 Rework orders $ 181,050 510 Purchase orders 170,100 9.000 Units Total overhead cost Total units produced Overhead cost per unit Required 1 Required 2 Required 3 Determine the total cost per unit for each product line if the direct labor and direct materials costs per unit are $210 for Model 145 and $115 for Model 212. (Round your final answers to 2 decimal places.) Model 145 Model 212 Materials and Labor per unit Overhead cost per unit Total cost per unit Complete this question by entering your answers in the tabs below. Required 1 Required 2 Required 3 If the market price for Model 145 is $526.42 and the market price for Model 212 is $291.33, determine the profit or loss per unit for each model. (Round your final answers to 2 decimal places.) Model 145 Model 212 Price per unit Cost per unit Profit (Loss) per unit