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		$	464,000		Number of batches	910
	Machining			305,000		Machine hours	7,870
	Setups			228,000		Number of setups	100
			$	997,000
Finishing	Welding		$	190,000		Welding hours	4,500
	Inspecting			229,000		Number of inspections	870
	Rework			62,000		Rework orders	120
			$	481,000
Support	Purchasing		$	139,000		Purchase orders	537
	Providing space			34,000		Number of units	4,720
	Providing utilities			64,000		Number of units	4,720
			$	237,000

Additional production information concerning its two product lines follows.

	Model 145			Model 212
Units produced		1,600			3,120
Welding hours		1,200			3,300
Batches		455			455
Number of inspections		520			350
Machine hours		2,550			5,320
Setups		50			50
Rework orders		80			40
Purchase orders		358			179

Required: 1. Determine departmental overhead rates and compute the overhead cost per unit for each product line. Base your overhead assignment for the components department on machine hours. Use welding hours to assign overhead costs to the finishing department. Assign costs to the support department based on number of purchase orders. 2. Determine the total cost per unit for each product line if the direct labor and direct materials costs per unit are $290 for Model 145 and $150 for Model 212. 3. If the market price for Model 145 is $1,250 and the market price for Model 212 is $310, determine the profit or loss per unit for each model.

please ignore the number already inputted into number one.

2. Determine the total cost per unit for each product line if the direct labor and direct materials costs per unit are $210 for Model 145 and $117 for Model 212. (Round your final answers to 2 decimals places.) Model 145 Model 212 Materials and Labor per unit Overhead per unit Total cost per unit