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		$	468,950		Number of batches	830
	Machining			392,238		Machine hours	8,490
	Setups			109,800		Number of setups	60
			$	970,988
Finishing	Welding		$	315,360		Welding hours	5,400
	Inspecting			333,750		Number of inspections	890
	Rework			28,000		Rework orders	140
			$	677,110
Support	Purchasing		$	165,230		Purchase orders	533
	Providing space			30,600		Number of units	5,700
	Providing utilities			78,270		Number of units	5,700
			$	274,100

Additional production information concerning its two product lines follows.

	Model 145			Model 212
Units produced		1,900			3,800
Welding hours		1,600			3,800
Batches		415			415
Number of inspections		490			400
Machine hours		3,150			5,340
Setups		30			30
Rework orders		70			70
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 $190 for Model 145 and $116 for Model 212. 3. If the market price for Model 145 is $649.77 and the market price for Model 212 is $392.69, determine the profit or loss per unit for each model.

Required1.

Using ABC, compute the overhead cost per unit for each product line. (Round your final answers to 2 decimals places.)

							Model 145		Model 212
Activity	Expected Costs		Expected Activity		Activity Rate		Activity driver incurred	Overhead assigned	Activity driver incurred	Overhead assigned
Components
Changeover		$468,950	830	Number of batches		?	?		?
Machining		392,238	8,490	Machine hours		?	?		?
Setups		109,800	60	Setups		?	?		?
Finishing
Welding		$315,360	5,400	Welding hours		?	?		?
Inspecting		333,750	890	Inspections		?	?		?
Rework		28,000	140	Rework orders		?	?		?
Support
Purchasing		$165,230	533	Purchase orders		?	?		?
Providing space and utilities		108,870	5,700	Units		?	?		?
						Total overhead cost
						Total units produced		?		?
						Overhead cost per unit		?		?

Required2.

	Model 145	Model 212
Materials and Labor per unit	?	?
Overhead cost per unit	?	?
Total cost per unit

Required3.

	Model 145	Model 212
Price per unit	?	?
Cost per unit	?	?
Profit (loss) per unit	?	?

Note: Please solve the problem completely. Thank you