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. Activity Quantity rocesS 930 7,860 160 Components Changeover 664,950 Number of batches Machining Setups Machine hours Number of setups 365,490 303,200 1,333,640 323,040 301,125 Welding hours Number of inspections 4,800 825 176 Finishing Welding Inspecting Rework 45,900 Rework orders 670,865 495 8,400 8,400 Support Purchasing 163,350 Purchase orders Providing space Providing utilities 30,600 Number of units 124,800Number of units $318,750