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 / unit
Vases / unit