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		$	459,000		Number of batches	770
	Machining			301,800		Machine hours	7,780
	Setups			229,000		Number of setups	120
			$	989,800
Finishing	Welding		$	181,200		Welding hours	5,100
	Inspecting			227,000		Number of inspections	765
	Rework			61,750		Rework orders	200
			$	469,950
Support	Purchasing		$	135,500		Purchase orders	533
	Providing space			31,000		Number of units	5,100
	Providing utilities			60,250		Number of units	5,100
			$	226,750

Additional production information concerning its two product lines follows.

	Model 145			Model 212
Units produced		1,700			3,400
Welding hours		2,400			2,700
Batches		385			385
Number of inspections		465			300
Machine hours		2,330			5,450
Setups		60			60
Rework orders		110			90
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.
Overhead costs	$1,686,500	$216.77	per machine hour
Machine hours	7,780
2. Determine the total cost per unit for each product line if the direct labor and direct materials costs per unit are $310 for Model 145 and $150 for Model 212.
Overhead Assigned	Activity Driver	Plantwide OH rate	Total Overhead Cost	Units Produced	OH Cost per unit
Model 145	2,330	$216.77	$505,074	1,700	$297.10
Model 212	5,450	$216.77	$1,181,397	3,400	$347.47
Total manufacturing cost per unit:		Model 145	Model 212
Materials and Labor		need	need
Overhead		297.10	347.47
Total manufacturing cost		need	need
3. If the market price for Model 145 is $736 and the market price for Model 212 is $430, determine the profit or loss per unit for each model.
		Model 145	Model 212
Market price		need	need
		need	need