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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. (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.) ProC Activity Components Changeover Machining Setup Quantity 870 7,660 120 ces Tinishing Welding Inspecting Rework Overhead Coat Driver $ 456,500 Number of batches 300,400 Machine hours 226,000 Number of setups $ 982,900 $ 182,900 Welding hours 222,000 Number of inspections 60.650 Nowork orders 5465,550 5134,000 Purchase orders 31,000 Number of units 60.140 Number of unita $225,940 5,700 810 230 Support Purchasing Providing space Providing utilities 495 5,400 5.400 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 1,800 2,600 435 470 2,260 60 100 330 Model 212 3,600 3,100 435 340 5,400 60 130 165 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 of the direct labor and direct materials costs per unit are $210 for Model 145 and $180 for Model 212. Activity Driver Plantwide OH rate Total Overhead Cost Units Produced OH Cost per unit Overhead Assigned Model 145 Model 212 Model 145 Model 212 3. If the market price for Model 145 is $742 and the market price for Model 212 is $470, determine the profit or loss per unit for each model. Model 145 Model 212 Market price 11

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