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	Overhead Cost				Driver	Quantity
Components	Changeover		$	454,000		Number of batches	790
	Machining			301,200		Machine hours	7,640
	Setups			229,500		Number of setups	140
			$	984,700
Finishing	Welding		$	182,100		Welding hours	4,500
	Inspecting			227,000		Number of inspections	780
	Rework			60,300		Rework orders	200
			$	469,400
Support	Purchasing		$	134,000		Purchase orders	510
	Providing space			31,500		Number of units	4,800
	Providing utilities			60,760		Number of units	4,800
			$	226,260

Additional production information concerning its two product lines follows.

	Model 145			Model 212
Units produced		1,600			3,200
Welding hours		2,200			2,300
Batches		395			395
Number of inspections		485			295
Machine hours		2,340			5,300
Setups		70			70
Rework orders		150			50
Purchase orders		340			170