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 850 8,410 180 Finishing Welding Inspecting Rework Overhead Cost Driver $ 462,000 Number of batches 306,000 Machine hours 231,000 Number of setups $ 999,000 $ 184,000 Welding hours 224,000 Number of inspections 64,500 Rework orders $ 472,500 $ 133,000 Purchase orders 35,000 Number of units 66,000 Number of units $ 234,000 5,500 820 230 Support Purchasing Providing space Providing utilities 567 4,980 4,980 Additional production information concerning its two product lines follows. Model 212 3,080 3,300 Units produced Welding hours Batches Number of inspections Machine hours Setups Rework orders Purchase orders Model 145 1,900 2,200 425 480 3, 150 90 160 378 425 340 5,260 90 70 189 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 $200 for Model 145 and $140 for Model 212. 3. If the market price for Model 145 is $1,475 and the market price for Model 212 is $270, determine the profit or loss per unit for each model. Components department Finishing department Support department Model 145 Activity Driver Departmental OH Rate Total Overhead Cost Components Finishing Support Model 212 Activity Driver Departmental OH Rate Total Overhead Cost Components Finishing Support 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 $200 for Model 145 and $140 for Model 212. (Round your intermediate calculations and cost per unit answers to 2 decimal places.) Model 145 Model 212 Materials and Labor per unit Overhead cost per unit Total cost per unit 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 $1,475 and the market price for Model 212 is $270, determine the profit or loss per unit for each model. (Loss amounts should be indicated with a minus sign. Round your intermediate calculations and final answers to 2 decimal places.) Model 145 Model 212 Market price per unit Cost per unit Profit (loss) per unit