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		$	457,000		Number of batches	930
	Machining			301,000		Machine hours	7,680
	Setups			228,500		Number of setups	200
			$	986,500
Finishing	Welding		$	182,700		Welding hours	4,500
	Inspecting			228,000		Number of inspections	725
	Rework			61,150		Rework orders	190
			$	471,850
Support	Purchasing		$	137,500		Purchase orders	563
	Providing space			30,800		Number of units	5,700
	Providing utilities			60,190		Number of units	5,700
			$	228,490

Additional production information concerning its two product lines follows.

	Model 145			Model 212
Units produced		1,900			3,800
Welding hours		1,200			3,300
Batches		465			465
Number of inspections		470			255
Machine hours		2,280			5,400
Setups		100			100
Rework orders		80			110
Purchase orders		375			188

Required:

Required:

1. Using a plantwide overhead rate based on machine hours, compute the overhead cost per unit for each product line.
Overhead costs	$1,686,840	$219.64	per machine hour
Machine hours	7,680
2. Determine the total cost per unit for each product line if the direct labor and direct materials costs per unit are $270 for Model 145 and $200 for Model 212.
Overhead Assigned	Activity Driver	Plantwide OH rate	Total Overhead Cost	Units Produced	OH Cost per unit
Model 145	2,280	$219.64	$500,779	1,900	$263.57
Model 212	5,400	$219.64	$1,186,056	3,800	$312.12
Total manufacturing cost per unit:		Model 145	Model 212
Materials and Labor
Overhead		263.57	312.12
Total manufacturing cost		$3,743.57
3. If the market price for Model 145 is $737 and the market price for Model 212 is $440, determine the profit or loss per unit for each model.
		Model 145	Model 212
Market price