Way Cool produces two different models of air conditioners. The company produces the mechanical systems in their 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		$	454,500		Number of batches	790
	Machining			301,600		Machine hours	7,680
	Setups			226,000		Number of setups	140
			$	982,100
Finishing	Welding		$	182,600		Welding hours	3,700
	Inspecting			222,000		Number of inspections	800
	Rework			60,550		Rework orders	180
			$	465,150
Support	Purchasing		$	134,500		Purchase orders	555
	Providing space			30,350		Number of units	5,100
	Providing utilities			60,360		Number of units	5,100
			$	225,210

Additional production information concerning its two product lines follows.

	Model 145			Model 212
Units produced		1,700			3,400
Welding hours		1,600			2,100
Batches		395			395
Number of inspections		470			330
Machine hours		2,280			5,400
Setups		70			70
Rework orders		110			70
Purchase orders		370			185

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 $240 for Model 145 and $120 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 $755 and the market price for Model 212 is $480, determine the profit or loss per unit for each model. Model 145 Model 212 Market price