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		$	650,650		Number of batches	910
	Machining			373,980		Machine hours	8,130
	Setups			328,500		Number of setups	180
			$	1,353,130
Finishing	Welding		$	265,000		Welding hours	5,000
	Inspecting			349,050		Number of inspections	895
	Rework			57,500		Rework orders	230
			$	671,550
Support	Purchasing		$	165,550		Purchase orders	473
	Providing space			30,900		Number of units	6,600
	Providing utilities			93,180		Number of units	6,600
			$	289,630

Additional production information concerning its two product lines follows.

	Model 145			Model 212
Units produced		2,200			4,400
Welding hours		1,400			3,600
Batches		455			455
Number of inspections		505			390
Machine hours		2,850			5,280
Setups		90			90
Rework orders		170			60
Purchase orders		315			158

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 $220 for Model 145 and $114 for Model 212. 3. If the market price for Model 145 is $714.13 and the market price for Model 212 is $393.57, determine the profit or loss per unit for each model.

Required 1 Required 2 Required 3 Using ABC, compute the overhead cost per unit for each product line. (Round your final answers to 2 decimal places.) Expected Costs Model 145 Activity driver Overhead incurred assigned Activity Model 212 Activity driver Overhead incurred assigned Activity Rate Expected Activity $ 910 Number of batches 650,650 373,980 328,500 8,130 Machine hours 180 Setups Components Changeover Machining Setups Finishing Welding Inspecting Rework Support Purchasing Providing space and utilities $ 265,000 349,050 57,500 5,000 Welding hours 895 Inspections 230 Rework orders $ 473 Purchase orders 165,550 124,080 6,600 Units Total overhead cost Total units produced Overhead cost per unit Required 1 Required 2 > 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 Model 145 and $114 for Model 212. (Round your final 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 $714.13 and the market price for Model 212 is $393.57, determin per unit for each model. (Round your final answers to 2 decimal places.) Model 145 Model 212 Price per unit Cost per unit Profit (loss) per unit