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		$	458,000		Number of batches	730
	Machining			308,000		Machine hours	8,490
	Setups			231,000		Number of setups	100
			$	997,000
Finishing	Welding		$	192,000		Welding hours	6,200
	Inspecting			223,000		Number of inspections	850
	Rework			64,000		Rework orders	150
			$	479,000
Support	Purchasing		$	149,000		Purchase orders	483
	Providing space			35,500		Number of units	4,890
	Providing utilities			64,000		Number of units	4,890
			$	248,500

Additional production information concerning its two product lines follows.

	Model 145			Model 212
Units produced		1,800			3,090
Welding hours		2,400			3,800
Batches		365			365
Number of inspections		500			350
Machine hours		3,150			5,340
Setups		50			50
Rework orders		80			70
Purchase orders		322			161

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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 $280 for Model 145 and $170 for Model 212. 3. If the market price for Model 145 is $1,550 and the market price for Model 212 is $310, determine the profit or loss per unit for each model.

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 Components department Finishing department Support department Activity Driver Departmental OH Rate Total Overhead Cost Model 145 Components Finishing Support Activity Driver Departmental OH Rate Total Overhead Cost Model 212 Components Finishing Support 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 $280 for Model 145 and $170 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 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 $280 for Model 145 and $170 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