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.)

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 Components Changeover Machining Setups Quantity 830 7,650 60 Finishing Welding Inspecting Rework Overhead Cost Driver $ 459,500 Number of batches 301,600 Machine hours 225,500 Number of setups $ 986,600 $ 183,000 Welding hours 220,000 Number of inspections Rework orders $ 463,300 $ 134,500 Purchase orders 31,650 Number of units 60, 420 Number of units $ 226,570 5, 100 820 190 60,300 Support Purchasing Providing space Providing utilities 480 4,800 4,800 Additional production information concerning its two product lines follows. Units produced Welding hours Batches Number of inspections Machine hours Setups Rework orders Purchase orders E Model 145 1,600 1,600 415 510 2,300 30 130 320 Model 212 3,200 3,500 415 310 5,350 30 60 160 Required: 1. Using a plantwide overhead rate based on machine hours, compute the overhead cost per unit for each product line. Overhead costs $ 128.97 per machine hour 986,600 $ 7,6501 Machine hours 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 $200 for Model 212. Overhead Assigned Activity Driver Plantwide OH rate Total Overhead Cost Units Produced OH Cost per unit Model 145 $ 0 Model 212 $ 0 Model 145 Model 212 0 3. If the market price for Model 145 is $739 and the market price for Model 212 is $480, determine the profit or loss per unit for each model. Model 145 Model 212 Market price