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 Machining Setups Quantity 730 8,470 120 Finishing Welding Inspecting Rework Overhead Cost Driver $ 472,000 Number of batches 311,000 Machine hours 230,000 Number of setups $1,013,000 $ 184,000 Welding hours 228,000 Number of inspections 62,500 Rework orders $ 474,500 $ 139, eee Purchase orders 36,500 Number of units 69,000 Number of units 4,900 805 150 inces Support Purchasing Providing space Providing utilities 549 5,060 5,060 $ 244,500 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 1,400 365 485 3,150 Model 212 3,060 3,500 365 320 5,320 60 40 110 366 183 If the market price for Model 145 is $1,175 and the market price for Model 212 is $320, determine the profit or loss per unit for each model. (Loss amounts should be indicated with a minus sign. Round your intermediate calculations and final answers to 2 decimal places.) Model 145 Model 212 Market price per unit Cost per unit Profit (loss) per unit Determine the total cost per unit for each product line if the direct labor and direct materials costs per unit are $190 for Model 145 and $180 for Model 212. (Round your intermediate calculations and cost per unit answers to 2 decimal places.)