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. Machining Process Components Activity Changeover Setups Finishing Welding Inspecting Rework Support Purchasing Providing space Providing utilities Overhead Cost $ 502,150 397,254 366,000 $1,265,404 $ 431,360 288,600 Quantity 830 8,580 200 Driver Number of batches Machine hours Number of setups Welding hours 6,400 Number of inspections 780 56,250 Rework orders 250 $ 776,210 $ 194,250 Purchase orders 555 31,400 Number of units 6,300 85,150 Number of units 6,300 $ 310,800 Additional production information concerning its two product lines follows. Units produced Model 145 2,100 Model 212 4,200 Welding hours 2,200 4,200 Batches 415 415 Number of inspections 470 310 Machine hours 3,250 5,330 Setups 100 100 Rework orders 150 100 Purchase orders 370 185 Required: 1. Using ABC, compute the overhead cost per unit for each product line. 2. Determine the total cost per unit for each product line if the direct labor and direct materials costs per unit are $200 for Model 145 and $116 for Model 212. 3. If the market price for Model 145 is $728.65 and the market price for Model 212 is $412.44, determine the profit or loss per unit for each model.