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		$	453,000		Number of batches	850
	Machining			301,000		Machine hours	7,570
	Setups			227,000		Number of setups	120
			$	981,000
Finishing	Welding		$	181,300		Welding hours	4,300
	Inspecting			225,000		Number of inspections	745
	Rework			60,300		Rework orders	200
			$	466,600
Support	Purchasing		$	135,000		Purchase orders	540
	Providing space			31,500		Number of units	5,100
	Providing utilities			60,810		Number of units	5,100
			$	227,310

Additional production information concerning its two product lines follows.

	Model 145			Model 212
Units produced		1,700			3,400
Welding hours		1,800			2,500
Batches		425			425
Number of inspections		455			290
Machine hours		2,320			5,250
Setups		60			60
Rework orders		100			100
Purchase orders		360			180

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 $200 for Model 145 and $170 for Model 212. Activity Driver Plantwide OH rate Total Overhead Cost Units Produced OH Cost per unit Overhead Assigned Model 145 Model 212 0 $ $ 0 Model 145 Model 212 0 3. If the market price for Model 145 is $737 and the market price for Model 212 is $490, determine the profit or loss per unit for each model. Model 145 Model 212 Market price