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 Components Changeover Machining Setups Driver Number of batches Machine hours Number of setups Quantity 790 7,720 160 Finishing Welding Inspecting Rework Overhead Cost $ 454,000 301,400 225,500 $ 980,900 $ 181,900 224,000 60,900 $ 466,800 $ 135,000 32,300 60, 450 $ 227,750 Welding hours Number of inspections Rework orders 4,900 820 240 Support Purchasing Providing space Providing utilities Purchase orders Number of units Number of units 563 5,400 5,400 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 1,800 1,800 395 485 2,270 80 130 375 Model 212 3,600 3,100 395 335 5,450 80 110 188 1. Using a plantwide overhead rate based on machine hours, 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 $270 for Model 145 and $160 for Model 212. Activity Driver Plantwide OH rate Total Overhead Cost Units Produced OH Cost per unit Overhead Assigned Model 145 Model 212 $ 0 0 Model 145 Model 212 0 3. If the market price for Model 145 is $736 and the market price for Model 212 is $450, determine the profit or loss per unit for each model. Model 145 Model 212 Market price