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.

Process	Activity	Overhead Cost				Driver	Quantity
Components	Changeover		$	478,000		Number of batches	750
	Machining			306,000		Machine hours	8,550
	Setups			235,000		Number of setups	60
			$	1,019,000
Finishing	Welding		$	184,000		Welding hours	5,000
	Inspecting			221,000		Number of inspections	880
	Rework			65,000		Rework orders	240
			$	470,000
Support	Purchasing		$	139,000		Purchase orders	501
	Providing space			33,000		Number of units	4,770
	Providing utilities			67,000		Number of units	4,770
			$	239,000

Additional production information concerning its two product lines follows.

	Model 145			Model 212
Units produced		1,700			3,070
Welding hours		1,400			3,600
Batches		375			375
Number of inspections		510			370
Machine hours		3,250			5,300
Setups		30			30
Rework orders		120			120
Purchase orders		334			167

Required: 1. Determine departmental overhead rates and compute the overhead cost per unit for each product line. Base your overhead assignment for the components department on machine hours. Use welding hours to assign overhead costs to the finishing department. Assign costs to the support department based on number of purchase orders. 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 $110 for Model 212. 3. If the market price for Model 145 is $1,175 and the market price for Model 212 is $320, determine the profit or loss per unit for each model.

Required 1 Required 2 Required 3 Determine departmental overhead rates and compute the overhead cost per unit for each product line. Base your overhead assignment for the components department on machine hours. Use welding hours to assign overhead costs to the finishing department. Assign costs to the support department based on number of purchase orders. (Round your intermediate calculations and per unit cost answers to 2 decimal places.) Show less Components department 0 Finishing department Support department Model 145 Activity Driver Departmental OH Rate Total Overhead Cost Components Finishing Support Model 212 Activity Driver Departmental OH Rate Total Overhead Cost Components Finishing Support Required 1 Required 2 Required 3 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 $110 for Model 212. (Round your intermediate calculations and cost per unit answers to 2 decimal places.) Model 145 Model 212 Materials and Labor per unit Overhead cost per unit Total cost per unit Required 1 Required 2 Required 3 If the market price for Model 145 is $1,175 and the market price for Model 212 is $320, determine the profit or loss per unit for each model. (Loss amounts should be indicated with a minus sign. Round your intermediate calculations and final answers to 2 decimal places.) Model 145 Model 212 Market price per unit Cost per unit Profit (loss) per unit