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. (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		$	452,500		Number of batches	770
	Machining			301,200		Machine hours	7,710
	Setups			227,000		Number of setups	160
			$	980,700
Finishing	Welding		$	182,100		Welding hours	4,500
	Inspecting			221,000		Number of inspections	795
	Rework			61,550		Rework orders	210
			$	464,650
Support	Purchasing		$	138,000		Purchase orders	533
	Providing space			31,350		Number of units	6,300
	Providing utilities			60,120		Number of units	6,300
			$	229,470

Additional production information concerning its two product lines follows.

	Model 145			Model 212
Units produced		2,100			4,200
Welding hours		1,000			3,500
Batches		385			385
Number of inspections		495			300
Machine hours		2,310			5,400
Setups		80			80
Rework orders		90			120
Purchase orders		355			178

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 $230 for Model 145 and $200 for Model 212. Activity Plantwide OH Total Overhead Cost Produced Driver Units OH Cost per unit erhead Assigned rate Model 145 Model 212 Model 145 Model 212 If the market price for Model 145 is $734 and the market price for Model 212 is $470, determine the profit or loss per unit for each model. Model 145 Model 212 Market price