Way Cool produces two different models of air conditioners. The company produces the mechanical systems in their 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 Overhead Cost Driver Quantity Process Activity Components Changeover Machining Setups $ 468,000 Number of batches 311,000 Machine hours 810 7,730 140 Number of setups 226,000 $1,005,000 $. 186,000 233,000 62,000 ?481,000 Finishing Welding Inspecting Rework welding hours Number of inspections Rework orders 4,200 805 230 Purchasing Providing space Providing utilities $ 147,000 Purchase orders 38,500 Number of units 64,000 Numberof units Support 489 4,660 4,660 $ 249,500 Additional production information concerning its two product lines follows Model 145 Model 212 Units produced Welding hours Batches Number of inspections Machine hours Setups Rework orders Purchase orders 1,600 1,000 405 455 2,450 3,060 3,200 405 350 5,280 140 326 90 163