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	Overhead Cost				Driver	Quantity
Components	Changeover		$	408,250		Number of batches	710
	Machining			365,351		Machine hours	7,790
	Setups			188,500		Number of setups	100
			$	962,101
Finishing	Welding		$	260,550		Welding hours	4,500
	Inspecting			288,075		Number of inspections	835
	Rework			39,200		Rework orders	160
			$	587,825
Support	Purchasing		$	186,320		Purchase orders	548
	Providing space			31,800		Number of units	6,000
	Providing utilities			82,800		Number of units	6,000
			$	300,920

Additional production information concerning its two product lines follows.

	Model 145			Model 212
Units produced		2,000			4,000
Welding hours		1,200			3,300
Batches		355			355
Number of inspections		495			340
Machine hours		2,450			5,340
Setups		50			50
Rework orders		80			80
Purchase orders		365			183

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 $180 for Model 145 and $114 for Model 212. 3. If the market price for Model 145 is $598.41 and the market price for Model 212 is $368.21, determine the profit or loss per unit for each model.