Way Cool produces two different models of air conditioners. The company produces the mechanical systems in its 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. (Loss amounts should be indicated with a minus sign. Round your intermediate calculations and round "Cost per unit and OH rate" answers to 2 decimal places.)

Process	Activity	Overhead Cost				Driver	Quantity
Components	Changeover		$	456,000		Number of batches	790
	Machining			301,600		Machine hours	7,580
	Setups			228,000		Number of setups	220
			$	985,600
Finishing	Welding		$	183,000		Welding hours	4,500
	Inspecting			231,000		Number of inspections	755
	Rework			61,750		Rework orders	200
			$	475,750
Support	Purchasing		$	136,000		Purchase orders	518
	Providing space			31,600		Number of units	4,800
	Providing utilities			60,350		Number of units	4,800
			$	227,950

Additional production information concerning its two product lines follows.

	Model 145			Model 212
Units produced		1,600			3,200
Welding hours		1,000			3,500
Batches		395			395
Number of inspections		465			290
Machine hours		2,330			5,250
Setups		110			110
Rework orders		160			40
Purchase orders		345			173

Required:

1. Using a plantwide overhead rate based on machine hours, compute the overhead cost per unit for each product line.
		0
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 $180 for Model 212.
Overhead Assigned	Activity Driver	Plantwide OH rate	Total Overhead Cost	Units Produced	OH Cost per unit
Model 145			$0
Model 212			$0
		Model 145	Model 212
0
3. If the market price for Model 145 is $753 and the market price for Model 212 is $430, determine the profit or loss per unit for each model.
		Model 145	Model 212
Market price

Required: