Overhead Cost Driver Quantity Process Activity Components Changeover Machining Setups 471,750 Number of batches 361,305 Machine hours 145,200 Number of setups 850 7,770 80 $978,255 306,240 Welding hours 285,450 Number of inspections 4,800 865 280 Finishing Welding Inspecting Rework 67,200 $658, 890 Rework orders SupportPurchasing Providing space Providing utilities 186, 110 Purchase orders 31,200 Number of units Number of units 503 4,500 4,500 51,600 $ 268,910 Additional production information concerning its two product lines follows. Mode1 145 Model 212 Units produced Welding hours Batches Humber of inspections Machine hours Setups Rework orders Purchase orders 1,500 1,200 425 475 2,450 40 160 335 3,000 3,600 425 390 5,320 40 120 168 Required 1. Using ABC, compute the overhead cost per unit for each product line