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	Overhead Cost				Driver	Quantity
Components	Changeover		$	453,000		Number of batches	790
	Machining			300,200		Machine hours	7,750
	Setups			226,000		Number of setups	20
			$	979,200
Finishing	Welding		$	181,700		Welding hours	5,100
	Inspecting			224,000		Number of inspections	820
	Rework			60,150		Rework orders	180
			$	465,850
Support	Purchasing		$	136,000		Purchase orders	488
	Providing space			31,500		Number of units	5,400
	Providing utilities			60,230		Number of units	5,400
			$	227,730

Additional production information concerning its two product lines follows.

	Model 145			Model 212
Units produced		1,800			3,600
Welding hours		2,200			2,900
Batches		395			395
Number of inspections		505			315
Machine hours		2,300			5,450
Setups		10			10
Rework orders		100			80
Purchase orders		325			163

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 $280 for Model 145 and $170 for Model 212. OH Cost per Overhead Assigned Activity Driver Plantwide OH rate Total Overhead Cost Units Produced unit Model 145 $ Model 212 $ 0 Model 145 Model 212 0 3. If the market price for Model 145 is $755 and the market price for Model 212 is $480, determine the profit or loss per unit for each model. Model 145 Model 212 Market price