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 Components Changeover Machining Setups Quantity 890 7,620 160 Finishing Welding Inspecting Rework Overhead Cost Driver $ 452,000 Number of batches 300, 200 Machine hours 226,000 Number of setups $ 978, 200 $ 182,300 Welding hours 225,000 Number of inspections 60,750 Rework orders $ 468,050 $ 135,000 Purchase orders 30, 600 Number of units 60,070 Number of units $ 225,670 5,100 740 140 Support Purchasing Providing space Providing utilities 563 4,500 4,500 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 1,500 1,600 445 490 2,270 80 Model 212 3,000 3,500 445 250 5,350 80 50 188 375 equired: 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 if the direct labor and direct materials costs per unit are $180 for Model 145 and 120 for Model 212. Dverhead Assigned Activity Driver Plantwide OH rate Total Overhead Cost Units Produced OH Cost per unit Model 145 Model 212 Model 145 Model 212 1. If the market price for Model 145 is $740 and the market price for Model 212 is $510, determine the profit or loss per unit for each nodel. Model 145 Model 212 Market price