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. (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		$	457,000		Number of batches	830
	Machining			301,200		Machine hours	7,510
	Setups			227,500		Number of setups	180
			$	985,700
Finishing	Welding		$	180,600		Welding hours	3,200
	Inspecting			227,000		Number of inspections	740
	Rework			61,200		Rework orders	210
			$	468,800
Support	Purchasing		$	136,000		Purchase orders	518
	Providing space			32,150		Number of units	5,700
	Providing utilities			60,780		Number of units	5,700
			$	228,930

Additional production information concerning its two product lines follows.

	Model 145			Model 212
Units produced		1,900			3,800
Welding hours		1,000			2,200
Batches		415			415
Number of inspections		470			270
Machine hours		2,260			5,250
Setups		90			90
Rework orders		140			70
Purchase orders		345			173

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 $230 for Model 145 and $190 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 $751 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