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 Components Changeover Overhead Cost Driver Quantity $ 497,550 378,952 184,500 $1,061,002 $ 427,610 339,375 50,150 817,135 Machining Setups Number of batches Machine hours Number of setups 930 8,080 100 Finishing Welding Inspecting Rework Welding hours Number of inspections Rework orders 6,100 905 170 Purchasing Providing space Providing utilities $ 167,140 31,100 118,668 $ 316,900 Purchase orders Number of units Number of units Support 548 7,800 7,800 Additional production information concerning its two product lines follows Model 145 Model 212 Units produced Welding hours Batches Number of inspections Machine hours Setups Rework orders Purchase orders 2,600 2,000 465 515 2,750 50 80 365 5,200 4,100 465 390 5,330 50 90 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 $240 for Model 145 and $116 for Model 212. 3. If the market price for Model 145 is $620.63 and the market price for Model 212 is $348.58, determine the profit or loss per unit for each model