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 Driver Number of batches Machine hours Number of setups Quantity 830 7,570 200 Finishing Welding Inspecting Rework Overhead Cost $ 453,500 301,600 227,500 $ 982,600 $ 180,800 223,000 60,800 $ 464,600 $ 135,000 30,950 60, 780 $ 226,730 Welding hours Number of inspections Rework orders 4,400 745 220 Support Purchasing Providing space Providing utilities Purchase orders Number of units Number of units 525 4,800 4,800 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 1,600 1,400 415 475 2,320 100 120 350 Model 212 3,200 3,000 415 270 5,250 100 100 175 Required: 1. Using a plantwide overhead rate based on machine hours, 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 $190 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 $739 and the market price for Model 212 is $450, determine the profit or loss per unit for each model. Model 145 Model 212 Market price