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.

Process	Activity	Overhead Cost				Driver	Quantity
Components	Changeover		$	632,450		Number of batches	910
	Machining			374,682		Machine hours	8,110
	Setups			180,500		Number of setups	100
			$	1,187,632
Finishing	Welding		$	311,220		Welding hours	5,700
	Inspecting			254,400		Number of inspections	795
	Rework			37,400		Rework orders	170
			$	603,020
Support	Purchasing		$	178,120		Purchase orders	488
	Providing space			31,400		Number of units	9,000
	Providing utilities			142,300		Number of units	9,000
			$	351,820

Additional production information concerning its two product lines follows.

	Model 145			Model 212
Units produced		3,000			6,000
Welding hours		1,600			4,100
Batches		455			455
Number of inspections		465			330
Machine hours		2,850			5,260
Setups		50			50
Rework orders		100			70
Purchase orders		325			163

Required: 1. Using ABC, compute the overhead cost per unit for each product line. 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 $119 for Model 212. 3. If the market price for Model 145 is $514.96 and the market price for Model 212 is $314.36, determine the profit or loss per unit for each model.

Complete this question by entering your answers in the tabs below. Required 1 Required 2 Required 3 Using ABC, compute the overhead cost per unit for each product line. (Round your final answers to 2 decimal places.) Model 145 Activity driver Overhead incurred assigned Model 212 Activity driver Overhead incurred assigned Activity Expected Costs Expected Activity Activity Rate $ 632,450 910 Number of batches 8,110 Machine hours 374,682 180,500 100 Setups Components Changeover Machining Setups Finishing Welding Inspecting Rework Support Purchasing Providing space and utilities $ 311,220 254,400 5,700 Welding hours 795 Inspections 170 Rework orders 37,400 $ 488 Purchase orders 178,120 173,700 9,000 Units Total overhead cost Total units produced Overhead cost per unit 1. Using ABC, compute the overhead cost per unit for each product line. 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 $119 for Model 212. 3. If the market price for Model 145 is $514.96 and the market price for Model 212 is $314.36, determine the profit or loss per unit for each model. Complete this question by entering your answers in the tabs below. Required 1 Required 2 Required 3 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 $119 for Model 212. (Round your final answers to 2 decimal places.) Model 145 Model 212 Materials and Labor per unit Overhead cost per unit Total cost per unit Complete this question by entering your answers in the tabs below. Required 1 Required 2 Required 3 If the market price for Model 145 is $514.96 and the market price for Model 212 is $314.36, determine the profit or loss per unit for each model. (Round your final answers to 2 decimal places.) Model 145 Model 212 Price per unit Cost per unit Profit (loss) per unit