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. (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	Activity	Overhead Cost				Driver	Quantity
Components	Changeover		$	455,000		Number of batches	830
	Machining			301,600		Machine hours	7,730
	Setups			226,000		Number of setups	100
			$	982,600
Finishing	Welding		$	182,400		Welding hours	4,300
	Inspecting			232,000		Number of inspections	760
	Rework			60,900		Rework orders	150
			$	475,300
Support	Purchasing		$	135,000		Purchase orders	495
	Providing space			31,250		Number of units	4,800
	Providing utilities			60,470		Number of units	4,800
			$	226,720

Additional production information concerning its two product lines follows.

	Model 145			Model 212
Units produced		1,600			3,200
Welding hours		1,000			3,300
Batches		415			415
Number of inspections		470			290
Machine hours		2,280			5,450
Setups		50			50
Rework orders		70			80
Purchase orders		330			165