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.

Process	Activity	Overhead Cost				Driver	Quantity
Components	Changeover		$	470,000		Number of batches	890
	Machining			310,000		Machine hours	8,520
	Setups			227,000		Number of setups	200
			$	1,007,000
Finishing	Welding		$	184,000		Welding hours	4,300
	Inspecting			225,000		Number of inspections	820
	Rework			60,500		Rework orders	210
			$	469,500
Support	Purchasing		$	149,000		Purchase orders	561
	Providing space			37,500		Number of units	4,700
	Providing utilities			64,000		Number of units	4,700
			$	250,500

Additional production information concerning its two product lines follows.

	Model 145			Model 212
Units produced		1,600			3,100
Welding hours		1,400			2,900
Batches		445			445
Number of inspections		460			360
Machine hours		3,250			5,270
Setups		100			100
Rework orders		100			110
Purchase orders		374			187

Required: 1. Determine departmental overhead rates and compute the overhead cost per unit for each product line. Base your overhead assignment for the components department on machine hours. Use welding hours to assign overhead costs to the finishing department. Assign costs to the support department based on number of purchase orders. 2. Determine the total cost per unit for each product line if the direct labor and direct materials costs per unit are $300 for Model 145 and $160 for Model 212. 3. If the market price for Model 145 is $1,775 and the market price for Model 212 is $280, determine the profit or loss per unit for each model.

Required 1 Required 2 Required 3 Determine departmental overhead rates and compute the overhead cost per unit for each product line. Base your overhead assignment for the components department on machine hours. Use welding hours to assign overhead costs to the finishing department. Assign costs to the support department based on number of purchase orders. (Round your intermediate calculations and per unit cost answers to 2 decimal places.) Show less A Components department Finishing department Support department Model 145 Activity Driver Departmental OH Rate Total Overhead Cost Components Finishing Support Model 212 Activity Driver Departmental OH Rate Total Overhead Cost Components Finishing Support Required 1 Required 2 > Complete this question by entering your answers in the tabs below. Required 1 Required 2 Required 3 Determine the total cost per unit for each product line if the direct labor and direct materials costs per unit are $300 for Model 145 and $160 for Model 212. (Round your intermediate calculations and cost per unit answers to 2 decimal places.) Model 145 Model 212 Materials and Labor per unit Overhead cost per unit Total cost per unit