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		$	455,500		Number of batches	870
	Machining			301,400		Machine hours	7,470
	Setups			228,500		Number of setups	60
			$	985,400
Finishing	Welding		$	182,300		Welding hours	4,700
	Inspecting			221,000		Number of inspections	860
	Rework			60,450		Rework orders	150
			$	463,750
Support	Purchasing		$	135,500		Purchase orders	473
	Providing space			32,300		Number of units	4,200
	Providing utilities			60,850		Number of units	4,200
			$	228,650

Additional production information concerning its two product lines follows.

	Model 145			Model 212
Units produced		1,400			2,800
Welding hours		1,800			2,900
Batches		435			435
Number of inspections		515			345
Machine hours		2,270			5,200
Setups		30			30
Rework orders		80			70
Purchase orders		315			158

Required:

1. Using a plantwide overhead rate based on machine hours, compute the overhead cost per unit for each product line.
		0
2. Determine the total cost per unit for each product line if the direct labor and direct materials costs per unit are $270 for Model 145 and $150 for Model 212.
Overhead Assigned	Activity Driver	Plantwide OH rate	Total Overhead Cost	Units Produced	OH Cost per unit
Model 145			$0
Model 212			$0
		Model 145	Model 212
0
3. If the market price for Model 145 is $748 and the market price for Model 212 is $470, determine the profit or loss per unit for each model.
		Model 145	Model 212
Market price