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		$	453,000		Number of batches	870
	Machining			301,800		Machine hours	7,630
	Setups			228,000		Number of setups	180
			$	982,800
Finishing	Welding		$	180,300		Welding hours	4,600
	Inspecting			230,000		Number of inspections	785
	Rework			60,950		Rework orders	180
			$	471,250
Support	Purchasing		$	135,000		Purchase orders	555
	Providing space			30,700		Number of units	5,700
	Providing utilities			60,610		Number of units	5,700
			$	226,310

Additional production information concerning its two product lines follows.

	Model 145			Model 212
Units produced		1,900			3,800
Welding hours		1,200			3,400
Batches		435			435
Number of inspections		510			275
Machine hours		2,330			5,300
Setups		90			90
Rework orders		120			60
Purchase orders		370			185

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 $290 for Model 145 and $160 for Model 212. 3. If the market price for Model 145 is $1,925 and the market price for Model 212 is $260, determine the profit or loss per unit for each model.