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 |
|
54,000 |
DLH |
|
|
16,400 |
DLH |
|
| Machine setups required |
|
200 |
setups |
|
|
800 |
setups |
|
Required
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 |
/ unit |
| Vases |
/ unit |