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	Overhead Cost				Driver	Quantity
Components	Changeover		$	458,000		Number of batches	750
	Machining			301,200		Machine hours	7,700
	Setups			229,000		Number of setups	100
			$	988,200
Finishing	Welding		$	181,900		Welding hours	3,400
	Inspecting			229,000		Number of inspections	830
	Rework			61,600		Rework orders	180
			$	472,500
Support	Purchasing		$	136,500		Purchase orders	480
	Providing space			30,400		Number of units	4,500
	Providing utilities			60,370		Number of units	4,500
			$	227,270

Additional production information concerning its two product lines follows.

	Model 145			Model 212
Units produced		1,500			3,000
Welding hours		1,000			2,400
Batches		375			375
Number of inspections		525			305
Machine hours		2,300			5,400
Setups		50			50
Rework orders		100			80
Purchase orders		320			160