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.)

Process	Activity	Overhead Cost				Driver	Quantity
Components	Changeover		$	453,500		Number of batches	890
	Machining			301,800		Machine hours	7,560
	Setups			227,000		Number of setups	160
			$	982,300
Finishing	Welding		$	180,600		Welding hours	4,100
	Inspecting			222,000		Number of inspections	820
	Rework			60,450		Rework orders	210
			$	463,050
Support	Purchasing		$	135,000		Purchase orders	488
	Providing space			30,750		Number of units	6,300
	Providing utilities			60,910		Number of units	6,300
			$	226,660

Additional production information concerning its two product lines follows.

	Model 145			Model 212
Units produced		2,100			4,200
Welding hours		1,600			2,500
Batches		445			445
Number of inspections		490			330
Machine hours		2,310			5,250
Setups		80			80
Rework orders		160			50
Purchase orders		325			163

Required: