Return to que $ 790 S 470,050 383,050 299,200 8,150 Number of batches Machine hours Setups 595,00 per batch 47.00 per machine hour 1,870,00 per setup $ $ 2.0 160 Components Changeover Machining Setups Finishing Welding Inspecting Rework Support Purchasing Providing space and utilities $ $ 277,500 271,250 45,600 5,000 875 190 Welding hours Inspections Rework orders 2 inn 55.50 per welding hour 310.00 per inspection 240.00 per rework order $ 210,600 540 S 390.00 Purchase orders Units 94,350 5.100 S 18.50 per purchase order per unit Total overhead cost Total units produced Overhead cost per unit Activity driver incurred Overhead assigned Activity driver incurred Overhead assigned 1,700 X $ 1,011,500 X 3,400 X $ 2,023,000 2,000 X 94,000 X 3,000 X 141,000 738,650 395 x 738,650 395 x 495 x 27,473 380 X 883,500 5,300 X 2,850 X 80 x 21,090 1,643,000 19,200 19,200 80 X 39,000 100 X 90 X 35,100 360 X 6,660 $ 2,819,983 180 X 3,330 $ 4,624,370 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 1,700 2.ee 395 495 2,85e se Model 212 3,400 3,eee 395 380 5,300 se 90 180 lee 360 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 $220 for Model 145 and $117 for Model 212 3. If the market price for Model 145 is $796,45 and the market price for Model 212 is $432.94, determine the profit or loss per unit for each model