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		$	459,500		Number of batches	710
	Machining			300,200		Machine hours	7,740
	Setups			226,000		Number of setups	120
			$	985,700
Finishing	Welding		$	181,500		Welding hours	4,700
	Inspecting			225,000		Number of inspections	760
	Rework			61,800		Rework orders	270
			$	468,300
Support	Purchasing		$	135,000		Purchase orders	510
	Providing space			30,750		Number of units	5,400
	Providing utilities			60,330		Number of units	5,400
			$	226,080

Additional production information concerning its two product lines follows.

	Model 145			Model 212
Units produced		1,800			3,600
Welding hours		1,800			2,900
Batches		355			355
Number of inspections		490			270
Machine hours		2,340			5,400
Setups		60			60
Rework orders		150			120
Purchase orders		340			170

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