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		$	452,000		Number of batches	870
	Machining			300,400		Machine hours	7,640
	Setups			226,000		Number of setups	180
			$	978,400
Finishing	Welding		$	181,600		Welding hours	6,000
	Inspecting			227,000		Number of inspections	785
	Rework			60,200		Rework orders	190
			$	468,800
Support	Purchasing		$	136,000		Purchase orders	570
	Providing space			31,350		Number of units	5,100
	Providing utilities			60,770		Number of units	5,100
			$	228,120

Additional production information concerning its two product lines follows.

	Model 145			Model 212
Units produced		1,700			3,400
Welding hours		2,400			3,600
Batches		435			435
Number of inspections		475			310
Machine hours		2,290			5,350
Setups		90			90
Rework orders		130			60
Purchase orders		380			190

Required: 1. Using a plantwide overhead rate based on machine hours, compute the overhead cost per unit for each product line. Overhead costs $ 1,675,320 0 per machine hour Machine hours 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 $120 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 $752 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