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	890
	Machining			301,000		Machine hours	7,680
	Setups			227,000		Number of setups	220
			$	984,000
Finishing	Welding		$	181,600		Welding hours	5,500
	Inspecting			225,000		Number of inspections	760
	Rework			61,200		Rework orders	260
			$	467,800
Support	Purchasing		$	134,500		Purchase orders	563
	Providing space			30,450		Number of units	4,800
	Providing utilities			60,860		Number of units	4,800
			$	225,810

Additional production information concerning its two product lines follows.

	Model 145			Model 212
Units produced		1,600			3,200
Welding hours		2,200			3,300
Batches		445			445
Number of inspections		460			300
Machine hours		2,280			5,400
Setups		110			110
Rework orders		130			130
Purchase orders		375			188

Required:

2. Determine the total cost per unit for each product line if the direct labor and direct materials costs per unit are $300 for Model 145 and $200 for Model 212