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. (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		$	459,500		Number of batches	810
	Machining			301,600		Machine hours	7,680
	Setups			227,500		Number of setups	80
			$	988,600
Finishing	Welding		$	180,500		Welding hours	4,900
	Inspecting			222,000		Number of inspections	815
	Rework			60,700		Rework orders	230
			$	463,200
Support	Purchasing		$	135,500		Purchase orders	525
	Providing space			31,550		Number of units	4,800
	Providing utilities			60,110		Number of units	4,800
			$	227,160

Additional production information concerning its two product lines follows.

	Model 145			Model 212
Units produced		1,600			3,200
Welding hours		2,000			2,900
Batches		405			405
Number of inspections		485			330
Machine hours		2,280			5,400
Setups		40			40
Rework orders		130			100
Purchase orders		350			175

Required:

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 products line if the direct labor and direct materials costs per unit are $200 for Model 145 and $130 for Model 212.
Overhead Assigned	Activity Driver	Plantwide OH rate	Total Overhead Cost	Units Produced	OH Cost per unit
Model 145
Model 212
		Model 145	Model 212
3. Assume if the market price for Model 145 is $732 and the market price for Model 212 is $490, determine the profit or loss per unit for each model.
		Model 145	Model 212
Market price