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.

Process	Activity	Overhead Cost				Driver	Quantity
Components	Changeover		$	397,850		Number of batches	730
	Machining			398,466		Machine hours	8,460
	Setups			108,600		Number of setups	60
			$	904,916
Finishing	Welding		$	245,680		Welding hours	3,700
	Inspecting			300,000		Number of inspections	800
	Rework			47,300		Rework orders	220
			$	592,980
Support	Purchasing		$	165,230		Purchase orders	533
	Providing space			31,000		Number of units	3,900
	Providing utilities			42,320		Number of units	3,900
			$	238,550

Additional production information concerning its two product lines follows.

	Model 145			Model 212
Units produced		1,300			2,600
Welding hours		800			2,900
Batches		365			365
Number of inspections		480			320
Machine hours		3,150			5,310
Setups		30			30
Rework orders		110			110
Purchase orders		355			178

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 $200 for Model 145 and $113 for Model 212. 3. If the market price for Model 145 is $810.46 and the market price for Model 212 is $476.41, determine the profit or loss per unit for each model.

Required 1 Required 2 Required 3 Using ABC, compute the overhead cost per unit for each product line. (Round your final answers to 2 decimals places.) Model 212 Activity driver Overhead incorred Expected Costs Expected Activity Model 145 Activity driver Overhead incurred assigned Activity Rate Activity Components Changeover Machining Setups 5 307.850 308.400 108 600 730 Number of batches 8.400 Machine hours 00 Setups 245.000 300.000 3.700 Welding hours 800 inspections 220 Rework onders 47300 Welding Inspecting Rework Support Purchasing Providing space and times 5 105.230 73.320 533 Purchase orders 3.000 units Total overhead cost Total units produced Overhead cost per unit Required 2 > 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 $200 for Model 145 and $113 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 $810.46 and the market price for Model 212 is $476.41. 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