Real Cool produces two different models of air conditioners. The company produces the mechanical systems in their components department. The mechanical systems arecombined with the housing assembly in its finishing department. The activities, costs, and drivers associated with these two manufacturing processes and the productionsupport process follow. Process Activity Overhead Cost Driver Quantity Components Changeover $ 466,000 Number of batches 710 Machining 308,000 Machine hours 8,390 Setups 226,000 Number of setups 160 $ 1,000,000 Finishing Welding $ 188,000 Welding hours 5,500 Inspecting 225,000 Number of inspections 820 Rework 62,000 Rework orders 280 $ 475,000 Support Purchasing $ 137,000 Purchase orders 489 Providing space 34,500 Number of units 4,800 Providing utilities 62,000 Number of units 4,800 $ 233,500Additional production information concerning its two product lines follows.

Model 145 Model 212
Units produced 1,500 3,500
Welding hours 800 2,200
Batches 400 400
Number of inspections 400 300
Machine hours 1,800 4,200
Setups 60 60
Rework orders 160 140
Purchase orders 300 150

Question:
Using a plantwide overhead rate based on machine hours, compute the overhead cost per unit for each product line.