Exercise 4-9 Using ABC to assess prices LO P3 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. ents Changeover 512,050 371,448 Number of batches Machine hours 770 7,920 40 Setups 5,400 Number of setups Pinishing Welding 359,670 Inspecting Rework Welding hours 255,750 Number of inspections 5,700 825 210 56,700 Rework orders Purchase orders Number of units $672,120 $ 183,600 Purchasing Providing space Providing utilities Support 31,900Number of units 60,740 510 4, 800 4,800 $276,240 Additional production information concerning its two product lines follows Model 145 Model 212 3,200 4,100 385 330 5,270 Units produced Welding hours 1,600 1,600 385 Batches Number of inspections Machine hours Setups 2, 650 20 130 340 rk or Purchase orders 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 $210 for Model 145 to 2 d Activity 385 327 537 98 4,800 concerning its two product lines follows. ,200 4,100 185 330 130 80 170 the total cost per unit for each product line if the direct labor and direct materials costs per unit are $210 for Model 145 212 3. If the market price for Model 145 is $748.62 and the market price for Model 212 is $449.37, determine the profit or loss per unit for the o