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 $ 401,250 Number of batches 750 Machining 383,865 Machine hours 8,150 Setups 72,400 Number of setups 40 $ 857,515 Finishing Welding $ 381,250 Welding hours 6,100 Inspecting 313,125 Number of inspections 835 Rework 52,900 Rework orders 230 $ 747,275 Support Purchasing $ 178,200 Purchase orders 495 Providing space 31,600 Number of units 8,700 Providing utilities 129,350 Number of units 8,700 $ 339,150 Additional production information concerning its two product lines follows. Model 145 Model 212 Units produced 2,900 5,800 Welding hours 2,400 3,700 Batches 375 375 Number of inspections 465 370 Machine hours 2,850 5,300 Setups 20 20 Rework orders 100 130 Purchase orders 330 165

Using ABC, compute the overhead cost per unit for each product line. (Round your final answers to 2 decimal places.)

						Model 145		Model 212
Activity	Expected Costs	Expected Activity		Activity Rate		Activity driver incurred	Overhead assigned	Activity driver incurred	Overhead assigned
Components
Changeover	$401,250	750	Number of batches
Machining	383,865	8,150	Machine hours
Setups	72,400	40	Setups
Finishing
Welding	$381,250	6,100	Welding hours
Inspecting	313,125	835	Inspections
Rework	52,900	230	Rework orders
Support
Purchasing	$178,200	495	Purchase orders
Providing space and utilities	160,950	8,700	Units
					Total overhead cost
					Total units produced
					Overhead cost per unit

Determine the total cost per unit for each product line if the direct labor and direct materials costs per unit are $250 for Model 145 and $117 for Model 212. (Round your final answers to 2 decimal places.)

	Model 145	Model 212
Materials and Labor per unit
Overhead cost per unit
Total cost per unit

If the market price for Model 145 is $557.83 and the market price for Model 212 is $299.03, determine the profit or loss per unit for each model. (Round your final answers to 2 decimal places.)

	Model 145	Model 212
Price per unit
Cost per unit
Profit (loss) per unit

PLEASSSE HELP.