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	Overhead Cost				Driver	Quantity
Components	Changeover		$	453,500		Number of batches	730
	Machining			301,000		Machine hours	7,700
	Setups			227,500		Number of setups	180
			$	982,000
Finishing	Welding		$	183,000		Welding hours	4,800
	Inspecting			229,000		Number of inspections	775
	Rework			60,500		Rework orders	220
			$	472,500
Support	Purchasing		$	135,500		Purchase orders	555
	Providing space			32,100		Number of units	4,500
	Providing utilities			60,100		Number of units	4,500
			$	227,700

Additional production information concerning its two product lines follows.

	Model 145			Model 212
Units produced		1,500			3,000
Welding hours		2,200			2,600
Batches		365			365
Number of inspections		480			295
Machine hours		2,300			5,400
Setups		90			90
Rework orders		100			120
Purchase orders		370			185

1. Using a plantwide overhead rate based on machine hours, compute the overhead cost per unit for each product line.
Overhead costs		0
Machine hours
2. Determine the total cost per unit for each product line if the direct labor and direct materials costs per unit are $250 for Model 145 and $190 for Model 212.
Overhead Assigned	Activity Driver	Plantwide OH rate	Total Overhead Cost	Units Produced	OH Cost per unit
Model 145			$0
Model 212			$0
		Model 145	Model 212
0
3. If the market price for Model 145 is $745 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