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 $114 for Model 212. 3. If the market price for Model 145 is $718.40 and the market price for Model 212 is $389.76, 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 Using ABC, compute the overhead cost per unit for each product line. (Round your final answers to 2 decimal places.) Expected Costs Expected Activity Activity Rate $ 483,750 386,019 184,500 750 Number of batches 8,410 Machine hours 100 Setups Activity Components Changeover Machining Setups Finishing Welding Inspecting Rework Support Purchasing Providing space and utilities 298,350 297,850 75,400 5,100 Welding hours 805 Inspections 290 Rework orders $ 216,000 107,160 540 Purchase orders 5,700 Units 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 Driver Number of batches Machine hours Number of setups Quantity 750 8,410 100 Finishing Welding Inspecting Rework Overhead Cost $ 483,750 386,019 184,500 $1,054,269 $ 298,350 297,850 75,400 $ 671,600 $ 216,000 31,800 75,360 $ 323, 160 Welding hours Number of inspections Rework orders 5,100 805 290 Support Purchasing Providing space Providing utilities Purchase orders Number of units Number of units 540 5,700 5,700 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 1,900 2,000 375 495 3,150 50 170 360 Model 212 3,800 3,100 375 310 5,260 50 120 180