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		$	459,500		Number of batches	730
	Machining			301,000		Machine hours	7,580
	Setups			229,500		Number of setups	80
			$	990,000
Finishing	Welding		$	182,300		Welding hours	4,700
	Inspecting			229,000		Number of inspections	860
	Rework			60,750		Rework orders	230
			$	472,050
Support	Purchasing		$	134,000		Purchase orders	548
	Providing space			30,550		Number of units	5,100
	Providing utilities			60,150		Number of units	5,100
			$	224,700

Additional production information concerning its two product lines follows.

	Model 145			Model 212
Units produced		1,700			3,400
Welding hours		2,000			2,700
Batches		365			365
Number of inspections		525			335
Machine hours		2,330			5,250
Setups		40			40
Rework orders		110			120
Purchase orders		365			183

1. Using a plantwide overhead rate based on machine hours, compute the overhead cost per unit for each product line. Overhead costs $ 222.53 per machine hour 1.686,750 $ 7,580 Machine hours 2. Determine the total cost per unit for each product line if the direct labor and direct materials costs per unit are $180 for Model 145 and $140 for Model 212. Overhead Assigned Activity Driver Plantwide OH rate Total Overhead Cost Units Produced OH Cost per unit Model 145 $ 0 1,700 3,400 Model 212 $ 0 Model 145 Model 212 0 If the market price for Model 145 is $737 and the market price for Model 212 is $510, determine the profit or loss per unit for each model. Model 145 Model 212 Market price