xercise 4-9 Using ABC to assess prices LO P3 ay Cool produces two different models of partment. mechanical systems are combined with the housing assembly in its finishing department. The activitles, costs, uces the mechanical systems in their components The associated with these two manufacturing processes and the production support pr nts Changeover 770 7,920 $ 512,050 Number of batches Machining Setups 371,448Mach 5,400 $958,898 359,670 255,750 Number of setups S3Welding hours 56,700Rework orders s183,600 Purchase orders Pinishing Welding 5, 700 825 210 Inspecting Number of inspections 672,120 SupportPurchasing 510 4,800 4,800 Providing space 31,900Number of units Number of units Providing utilities60,740 276,240 dditional production information concerning its two product lines follows Units produced Welding hours Batches Number of inspectiona Machine hours Setups 1,600 1,600 495 2,650 20 130 340 3,200 4,100 385 330 5,270 20 80 170 Purchase orders Required 1. Using ABC, compute the overhead cost per unit for each product line. Ch 3. If the market price for Model 145 Is $748.62 and the market price for Model 212 i Is $449.37, determine the profit or loss per unlt for each model, the 40 Setups 56,700 510 5,270 20 20 130 2. 3If 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 145