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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

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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 $493,950 Number of batches 890 Machining 374,775 Machine hours 7,390 Setups 150,00 Number of setups 30 $1,018,725 Finishing Welding $ 300,00 Welding hours 6,000 Inspecting 317,975 Number of inspections 805 Rework 38,400 Rework orders 160 $ 664,125 Support Purchasing $ 187,200 Purchase orders 180 Providing space 31,000 lunber of units 6,600 Providing utilities 95.720 Thunber of units $ 313,920 Additional production information concering its two product lines follows Model 145 2,200 2,200 445 Model 212 4,400 3,800 Units produced Welding hours Hatches Number of inspections Hachine hours Setups Rework orders Purchase orders 40 100 320 320 5,340 40 60 160 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 $117 for Model 212 3. If the market price for Model 145 is $617 36 and the market price for Model 212 is $35792 determine the profit or loss per unit for each model sing ADC, compute the overhead cost per unit for each product line. (Round your finalaswers to 2 decimal places) Expected Costs Expected Activity Activity Rate Model 145 Activity driver Overhead incurred assigned Model 212 Activity driver Overhed incurred assigne 5 493,050 374775 150,000 .800 Number of batches 7.890 Machine hours B0 Setups tivity mponents Changeover Machining Setups nishing Welding Inspecting Rework pport Purchasing Providing space and us $ 308 400 317,075 38.400 6.000 Welding hours 805 Inspections 160 Rework orders 5 187 200 120720 480 Purchase orders 6,600 bits 0 Totalvered cost Total units produced Overhead cost per un Required 2 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 $117 for Model 212. (Round your final answers to 2 decimal places.) Model 146 Model 212 Materials and Labor per unit Overhead cost per unit Total cost per unit Required 1 Required 2 Required 3 If the market price for Model 145 is $617.36 and the market price for Model 212 is $357.92, determine the profit or loss per unit for each model. (Round your final answers to 2 decimal places.) Model 145 Model 212 Price por unit Cost per unit Profit loss) per unit

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