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Way Cool produces two different models of air conditioners. The company produces the mechanical systems in their components department. The mechanical systems are combined with

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Way Cool produces two different models of air conditioners. The company produces the mechanical systems in their 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 Components Changeover Machining Setups Overhead Cost Driver $ 459,500 Number of batches 300,800 Machine hours 228,000 Number of setups Quantity 830 7,550 40 $ 988,300 Finishing Welding Inspecting Rework $ 182,100 Welding hours 225,000 Number of inspections 61,750 Rework orders 3,500 830 180 $ 468,850 Support Purchasing Providing space Providing utilities $ 134,500 Purchase orders 30,450 Number of units 60,230 Number of units 540 6,000 6,000 $ 225,180 Additional production information concerning its two product lines follows Units produced Welding hours Batches Number of inspections Machine hours Setups Rework orders Purchase orders Model 145 2,000 1,000 415 505 2,300 20 130 360 Model 212 4,000 2,500 415 325 5,250 20 50 180 Rework orders Purchase orders 130 360 50 180 Required: 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 $190 for Model 145 and $150 for Model 212. Activity Driver Overhead Assigned Plantwide OH rate Total Overhead Cost Units Produced OH Cost per unit $ 0 Model 145 Model 212 $ 0 Model 145 Model 212 0 3. Assume If the market price for Model 145 Is $731 and the market price for Model 212 is $460, determine the profit or loss per unit for each model. Model 145 Model 212 Market price

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