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		$	458,500		Number of batches	750
	Machining			301,400		Machine hours	7,550
	Setups			226,500		Number of setups	180
			$	986,400
Finishing	Welding		$	182,400		Welding hours	4,700
	Inspecting			224,000		Number of inspections	760
	Rework			60,500		Rework orders	230
			$	466,900
Support	Purchasing		$	134,000		Purchase orders	473
	Providing space			31,000		Number of units	6,000
	Providing utilities			60,090		Number of units	6,000
			$	225,090

Additional production information concerning its two product lines follows.

	Model 145			Model 212
Units produced		2,000			4,000
Welding hours		2,400			2,300
Batches		375			375
Number of inspections		500			260
Machine hours		2,300			5,250
Setups		90			90
Rework orders		110			120
Purchase orders		315			158

Required: