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. (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

$

458,000

Number of batches

730

Machining

301,600

Machine hours

7,670

Setups

227,000

Number of setups

180

$

986,600

Finishing

Welding

$

181,500

Welding hours

4,100

Inspecting

230,000

Number of inspections

795

Rework

60,450

Rework orders

130

$

471,950

Support

Purchasing

$

136,000

Purchase orders

548

Providing space

32,150

Number of units

4,500

Providing utilities

60,270

Number of units

4,500

$

228,420

Additional production information concerning its two product lines follows.

	Model 145			Model 212
Units produced		1,500			3,000
Welding hours		1,000			3,100
Batches		365			365
Number of inspections		515			280
Machine hours		2,320			5,350
Setups		90			90
Rework orders		80			50
Purchase orders		365			183