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 Components Changeover Machining Setups Driver Number of batches Machine hours Number of setups Quantity 910 7,810 40 Finishing Welding Inspecting Rework Overhead Cost $ 605,150 361,603 73,400 $1,040,153 $ 339,000 306,075 42,300 $ 687,375 $ 187,200 32,100 95,280 $ 314,580 Welding hours Number of inspections Rework orders 5,000 795 180 Support Purchasing Providing space Providing utilities Purchase orders Number of units Number of units 480 6,600 6,600 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 2,200 1,600 455 485 2,550 20 120 320 Model 212 4,400 3,400 455 310 5,260 20 60 160 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 $230 for Model 145 and $111 for Model 212. 3. If the market price for Model 145 is $661.56 and the market price for Model 212 is $360.10, determine the profit or loss per unit for each model