Teradyne Crystal makes fine tableware in its Ireland factory. The following data are taken from its production plans for 2011.          Direct...

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Teradyne Crystal makes fine tableware in its Ireland factory. The following data are taken from its production plans for 2011.

 

     
  Direct labor costs €5,870,000 
  Setup costs  630,000 

 

 Wine GlassesCommemorative Vases
  Expected production 211,000 units  17,000 units 
  Direct labor hours required 254,000 DLH  16,400 DLH 
  Machine setups required 200 setups  800 setups 

 

Required:
1.

Determine the setup cost per unit for the wine glasses and for the commemorative vases if setup costs are assigned using a single plantwide overhead rate based on direct labor hours. (Round your answers to 2 decimal places. Omit the "€" sign in your response.)

 

 Cost
  Wine glasses€ [removed] / unit  
  Vases€ [removed] / unit  
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