Real 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. (Round OH rate, cost per unit and dollar amounts answers to 2 decimal places.) Process Activity Components Changeover Machining Setups Driver Number of batches Machine hours Number of setups Quantity 880 6,000 120 Finishing Welding Inspecting Rework Overhead Cost $ 500,000 279,000 225,000 $1,004,000 $ 180, 300 210,000 75,800 $ 465,300 $ 135,000 32,000 65,000 $ 232,000 Welding hours Number of inspections Rework orders 3,000 700 300 es Support 450 Purchasing Providing space Providing utilities Purchase orders Number of units Number of units 5,000 5,600 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 2,288 400 300 4,288 6a 140 150 1. Using a plantwide overhead rate based on machine hours, compute the overhead cost per unit for each product line. 0 Activity Driver Plantwide OH rate Total Overhead Cost ok Units Produced Overhead Assigned Model 145 Model 212 2.290 $ 1,500 220.06 $ 220.06 $ 503,937 1,177,321 OH Cost per unit $ 33,596.00 $ 392.44 5,350 $ 3,000 ht ences 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. Total manufacturing cost per unit: Model 145 Model 212 Materials and Labor $ 220.00 $ 150.00 Total Overhead Cost 33,596.00 392.44 Total manufacturing cost $ 33,816.00 $ 542.44 3. Assume if the market price for Model 145 is $800 and the market price for Model 212 is $470, determine the profit or loss per unit for each model. Model 146 Model 212 Market price