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.

2. Determine the total cost per unit for each product line if the direct labor and direct materials costs per unit are $250 for Model 145 and $116 for Model 212. (Round your final answers to 2 decimals places.) Model 145 Model 212 Materials and Labor per unit Overhead per unit Total cost per unit 3. If the market price for Model 145 is $759.92 and the market price for Model 212 is $436.35, determine the profit or loss per unit for each model. (Round your final answers to 2 decimals places.) Model 145 Model 212 Price per unit Cost per unit Profit (loss) per unit