Way Cool produces two different models of air conditioners. The company produces the mechanical systems in their 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. Process Activity Components Changeover Machining Setups Driver Number of batches Machine hours Number of setups Quantity 830 7.700 140 Finishing Welding Inspecting Rework Overhead Cost $ 518,750 358,820 257.600 $1,135,170 $ 289,500 281,600 48,450 $ 619,550 $ 146,630 30,200 88.870 $265.700 Welding hours Number of inspections Rework orders 5,000 880 170 Support Purchasing Providing space Providing utilities Purchase orders Number of units Number of units 473 6,300 6,300 Additional production information concerning its two product lines follows. Units produced Welding hours Batches Number of inspections Machine hours Setup Rework orders Purchase ordere Model 145 2.100 1,000 415 480 2,350 70 Model 212 4,200 4,000 415 400 5,350 70 40 158 130 315 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 Model 145 Activity driver Overhead incurred assigned Expected Activity Activity Rate Model 212 Activity driver Overhand Incurred assigned 830 Number of batches 7,700 Machine hours 140 Setup Activity Expected Costs Components Changeover $ 518,750 Machining 358,820 Setups 257,600 Finishing Welding $ 289.500 Inspecting 281.000 Rework 48450 Support Purchasing 5 146,630 Providing condities 119,070 5,000 Welding hours 880 Inspections 170 Rework orders 473 Purchase order 6,300 Units 5 0 Total vecheados Total units produced Overhead content 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 $118 for Model 212. (Round your final answers to 2 decimal places.) Model 145 Model 212 Materials and Labor per unit Overhead cost per unit Total cost per unit If the market price for Model 145 is $641.44 and the market price for Model 212 is $389.17, determine the profit or loss per unit for each model. (Round your final answers to 2 decimal places.) Model 145 Model 212 Price per unit Cost per unit Profit (loss) per unit