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	790
	Machining			300,200		Machine hours	7,650
	Setups			228,000		Number of setups	40
			$	987,200
Finishing	Welding		$	181,900		Welding hours	3,600
	Inspecting			232,000		Number of inspections	755
	Rework			62,000		Rework orders	260
			$	475,900
Support	Purchasing		$	138,000		Purchase orders	533
	Providing space			31,550		Number of units	6,000
	Providing utilities			60,660		Number of units	6,000
			$	230,210

Additional production information concerning its two product lines follows.

	Model 145			Model 212
Units produced		2,000			4,000
Welding hours		1,000			2,600
Batches		395			395
Number of inspections		460			295
Machine hours		2,300			5,350
Setups		20			20
Rework orders		150			110
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.
		0
2. Determine the total cost per unit for each product line if the direct labor and direct materials costs per unit are $260 for Model 145 and $130 for Model 212.
Overhead Assigned	Activity Driver	Plantwide OH rate	Total Overhead Cost	Units Produced	OH Cost per unit
Model 145			$0
Model 212			$0
		Model 145	Model 212
0
3. If the market price for Model 145 is $746 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