### Determine the setup cost per unit for the wine glasses

Assignment Help Cost Accounting
##### Reference no: EM13508397

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

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