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		$	450,500		Number of batches	750
	Machining			301,200		Machine hours	7,570
	Setups			228,000		Number of setups	140
			$	979,700
Finishing	Welding		$	182,900		Welding hours	4,600
	Inspecting			227,000		Number of inspections	725
	Rework			60,700		Rework orders	120
			$	470,600
Support	Purchasing		$	136,000		Purchase orders	533
	Providing space			30,600		Number of units	5,700
	Providing utilities			60,520		Number of units	5,700
			$	227,120

Additional production information concerning its two product lines follows.

	Model 145			Model 212
Units produced		1,900			3,800
Welding hours		1,600			3,000
Batches		375			375
Number of inspections		465			260
Machine hours		2,320			5,250
Setups		70			70
Rework orders		80			40
Purchase orders		355			178

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 $260 for Model 145 and $130 for Model 212. Activity Driver Plantwide OH rate Units Produced Overhead Assigned Model 145 Model 212 Total Overhead Cost S OH Cost per unit 0 s 0 Model 145 Model 212 0 3. If the market price for Model 145 is $751 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