Way Cool produces two different models of air conditioners. The company produces the mechanical systems in their 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		$	458,000		Number of batches	770
	Machining			301,000		Machine hours	7,550
	Setups			226,500		Number of setups	120
			$	985,500
Finishing	Welding		$	180,800		Welding hours	3,600
	Inspecting			231,000		Number of inspections	810
	Rework			60,200		Rework orders	140
			$	472,000
Support	Purchasing		$	134,500		Purchase orders	533
	Providing space			31,700		Number of units	4,800
	Providing utilities			60,020		Number of units	4,800
			$	226,220

Additional production information concerning its two product lines follows.

	Model 145			Model 212
Units produced		1,600			3,200
Welding hours		1,000			2,600
Batches		385			385
Number of inspections		520			290
Machine hours		2,300			5,250
Setups		60			60
Rework orders		80			60
Purchase orders		355			178

Required:

Using a plantwide overhead rate on machine hours,compute the overheadcost per unit for each product line.

Determine total cost per unit for each product line if the direct labor and direct materials cost per unit are $180 for Model 145 and 120$ for Model 212.

Asume if the market price for Model 145 is $742 and the market price for Model 212 is $480, determine the profit or loss per unit for each model.