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 Process Activity Components Changeover Machining Setups Finishing welding Inspecting Rework ces Support Purchasing Providing space Providing utilities Overhead Cost $ 561,150 Driver Number of batches 377,580 Machine hours 37,000 Number of setups Quantity 879) 8,120 20 $975,730 $243,900 Welding hours 4,500 347,700 Number of inspections 915 66,000 Rework orders 240 $ 657,600 $165,600 Purchase orders 480 32,000 Number of units 5,400 68.980 Number of units 5,400 1 266,580 Additional production information concerning its two product lines follows. Units produced Welding hours Batches Number of inspections Machine hours Setups Rework orders Purchase onders Model 145 Model 212 1,800 3,600 1,000 435 515 10 10 140 100 160 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 $240 for Model 145 and $112 for Model 212 3. If the market price for Model 145 is $72067 and the market price for Model 212 is $400.22, determine the profit or loss per unit for each model