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		$	453,000		Number of batches	910
	Machining			301,600		Machine hours	7,720
	Setups			229,000		Number of setups	160
			$	983,600
Finishing	Welding		$	180,400		Welding hours	5,700
	Inspecting			227,000		Number of inspections	825
	Rework			60,200		Rework orders	250
			$	467,600
Support	Purchasing		$	134,500		Purchase orders	518
	Providing space			31,950		Number of units	6,300
	Providing utilities			60,810		Number of units	6,300
			$	227,260

Additional production information concerning its two product lines follows.

	Model 145			Model 212
Units produced		2,100			4,200
Welding hours		2,200			3,500
Batches		455			455
Number of inspections		505			320
Machine hours		2,320			5,400
Setups		80			80
Rework orders		170			80
Purchase orders		345			173

Required: 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 $220 for Model 145 and $180 for Model 212. Activity Driver Plantwide OH rate Total Overhead Cost Units Produced OH Cost per unit Overhead Assigned Model 145 Model 212 Model 145 Model 212 3. If the market price for Model 145 is $746 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