Which of the following methods is not used to account for size differences between firms quizlet

Exercise 17-7 Using the plantwide overhead rate to assess prices LO P1 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 to 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 Components Changeover Activity Overhead Cost Quantity 750 7,580 40 Driver $ 451,500 Number of batches Machining Setups 302,000 Machine hours 226,000 Number of setups 979,500 181,800 Welding houns 221,000 Number of inspections FinishingWelding Inspecting Rework 3,800 800 150 61,150 Rework orders $ 463,950 Support Purchasing Providing space Providing utilities $ 138,000 Purchase orders 31,000 Number of units 60,080 Number of units 495 6,300 6,300 229,080