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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

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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. (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 Components Changeover Machining Setups Quantity 750 7, 580 200 Finishing Welding Inspecting Rework Overhead Cost Driver $ 456,500 Number of batches 300,800 Machine hours 228.500 Number of setups $985,800 $181.600 Welding hours 222.000 Number of inspections 60.100 Rework orders 5463.700 $ 135,000 Purchase orders 31.400 Number of units 60.140 Number of units $ 226,540 765 180 Support Purchasing Providing space Providing utilities 6.000 6.000 Additional production information concerning its two product lines follows. Units produced Welding hours Batches Number of inspections Machine hours Setups Rework orders Purchase orders Model 145 2,000 1,000 375 510 2,330 100 110 Model 212 4,000 3,300 375 255 5,250 100 70 330 165 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 fe each product line if the direct labor and direct materials costs per unit are $290 for Model 145 and $140 for Model 212. Plantwide OH Total Overhead Cost Driver rate Units Produced OH Cost per unit Overhead Assigned Model 145 Model 212 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 $290 for Model 145 and $140 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. If the market price for Model 145 is $735 and the market price for Model 212 is $440, determine the profit or loss per unit for each model. Model 145 Model 212 Market price

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