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		$	476,000		Number of batches	930
	Machining			309,000		Machine hours	8,010
	Setups			229,000		Number of setups	180
			$	1,014,000
Finishing	Welding		$	182,000		Welding hours	5,900
	Inspecting			220,000		Number of inspections	815
	Rework			62,000		Rework orders	190
			$	464,000
Support	Purchasing		$	137,000		Purchase orders	471
	Providing space			36,500		Number of units	4,750
	Providing utilities			65,000		Number of units	4,750
			$	238,500

Additional production information concerning its two product lines follows.

	Model 145			Model 212
Units produced		1,700			3,050
Welding hours		2,400			3,500
Batches		465			465
Number of inspections		485			330
Machine hours		2,650			5,360
Setups		90			90
Rework orders		150			40
Purchase orders		314			157

Required: 1. Determine departmental overhead rates and compute the overhead cost per unit for each product line. Base your overhead assignment for the components department on machine hours. Use welding hours to assign overhead costs to the finishing department. Assign costs to the support department based on number of purchase orders. 2. Determine the total cost per unit for each product line if the direct labor and direct materials costs per unit are $250 for Model 145 and $140 for Model 212. 3. If the market price for Model 145 is $1,400 and the market price for Model 212 is $320, determine the profit or loss per unit for each model.

Required 1 Required 2 Required 3 Determine departmental overhead rates and compute the overhead cost per unit for each product line. Base your overhead assignment for the components department on machine hours. Use welding hours to assign overhead costs to the finishing department. Assign costs to the support department based on number of purchase orders. (Round your intermediate calculations and per unit cost answers to 2 decimal places.) Show less Components department Overhead costs $ 126,592 0 Finishing department 0 Support department 0 Model 145 Activity Driver Departmental OH Rate Total Overhead Cost 0 Components Finishing Support 0 0 Required 1 Required 2 Required 3 Determine the total cost per unit for each product line if the direct labor and direct materials costs per unit are $250 for Model 145 and $140 for Model 212. (Round your intermediate calculations and cost per unit answers to 2 decimal places.) Model 145 Model 212 Materials and Labor per unit Overhead cost per unit Total cost per unit