[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 Components Activity Changeover Machining Setups Driver Number of batches Machine hours Number of setups Quantity 790 7,550 120 Finishing Welding Inspecting Rework Overhead Cost $ 458,000 301,400 225,500 $984,900 $ 182,100 226,000 61,850 $ 469,950 $ 136,000 32,950 60,400 $ 228,450 Welding hours Number of inspections Rework orders 5,300 760 180 Support 533 Purchasing Providing space Providing utilities Purchase orders Number of units Number of units 5,700 5,700 Additional production information concerning its two product lines follows. Model 212 3,800 3,100 Model 145 1,900 2,200 395 480 2,300 Units produced Welding hours Batches Number of inspections Machine hours Setups Rework orders Purchase orders 395 280 5,250 69 100 178 355 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 $240 for Model 145 and $190 for Model 212. Activity Driver Plantwide OH rate Total Overhead Cost Units Produced OH Cost per unit Overhead Assigned Model 145 Model 212 Model 145 Model 212 3. If the market price for Model 145 is $754 and the market price for Model 212 is $460, determine the profit or loss per unit for each model. Model 145 Model 212 Market price