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 Components Changeover Machining Setups Quantity 870 7,880 40 Finishing Welding Inspecting Rework Overhead Cost Driver $ 508,950 Number of batches 367,996 Machine hours 73,200 Number of setups $ 950,146 $ 289,380 Welding hours 297,500 Number of inspections 62,400 Rework orders $ 649,280 $ 178,620 Purchase orders 31,400 Number of units 60, 280 Number of units $ 270,300 4,200 875 240 Support Purchasing Providing space Providing utilities 458 4,800 4,800 Additional production information concerning its two product lines follows. Units produced Welding hours Batches Number of inspections Machine hours Setups Rework orders Purchase orders Model 145 1,600 1,200 435 485 2,55 20 130 305 Model 212 3,200 3,000 435 390 5,330 20 110 153 Required: 1. Using ABC, 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 $190 for Model 145 and $120 for Model 212. 3. If the market price for Model 145 is $716.26 and the market price for Model 212 is $441.76. determine the profit or loss per unit for Using ABC, compute the overhead cost per unit for each product line. (Round your final answers to 2 decimal places.) Model 145 Activity driver Overhead incurred assigned Activity Expected Costs Expected Activity Activity Rate Activity dri incurred 870 Number of batches 508,950 367,996 Components Changeover Machining Setups Finishing Welding Inspecting 7,880 Machine hours 40 Setups 73,200 289,380 297,500 62,400 4,200 Welding hours 875 Inspections Rework 240 Rework orders Support Purchasing Providing space and utilities $ 458 Purchase orders 178,620 91,680 4,800 Units Total overhead cost Total units produced Overhead cost per unit e overhead cost per unit for each product line. (Round your final answers to 2 decimal places.) Model 145 Activity driver Overhead incurred assigned Model 212 Activity driver Overhead incurred assigned Expected Costs Expected Activity Activity Rate $ 508,950 870 Number of batches 7,880 Machine hours 367,996 73,200 40 Setups $ 289,380 297,500 62,400 4,200 Welding hours 875 Inspections 240 Rework orders $ 458 Purchase orders 178,620 91,680 ies 4,800 Units Total overhead cost Total units produced Overhead 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 $190 for Model 145 and $120 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 Required: 1. Using ABC, 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 $190 for Model 145 and $120 for Model 212. 3. If the market price for Model 145 is $716.26 and the market price for Model 212 is $441.76, determine the profit or loss per unit for each model. Complete this question by entering your answers in the tabs below. Required 1 Required 2 Required 3 If the market price for Model 145 is $716.26 and the market price for Model 212 is $441.76, 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
