teradyne crystal makes fine tableware its ireland factory following data are taken its produ

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 Glasses Commemorative 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  



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.)


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