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 $ 477,950 Number of batches 790 Machining 379,790 Machine hours 8,150 Setups 298,400 Number of setups 160 $ 1,156,140 Finishing Welding $ 366,980 Welding hours 5,900 Inspecting 253,575 Number of inspections 805 Rework 44,650 Rework orders 190 $ 665,205 Support Purchasing $ 158,400 Purchase orders 495 Providing space 30,500 Number of units 5,100 Providing utilities 65,380 Number of units 5,100 $ 254,280 Additional production information concerning its two product lines follows. Model 145 Model 212 Units produced 1,700 3,400 Welding hours 2,000 3,900 Batches 395 395 Number of inspections 495 310 Machine hours 2,850 5,300 Setups 80 80 Rework orders 120 70 Purchase orders 330 165 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 $115 for Model 212. 3. If the market price for Model 145 is $809.48 and the market price for Model 212 is $441.35, determine the profit or loss per unit for each model.