54. Time Bender Company makes watches and clocks. The following estimated data are available for the company's next fiscal year: Total direct labor costs: $1,700,000 Total setup costs: $190,000

	Watches	Clocks
Expected production	800,000	100,000
Direct labor hours needed	68,000 DLH	17,000 DLH
Machine setups needed	1,000 setups	1,000 setups

Determine the setup cost per unit for the watches and the clocks if setup costs are assigned using a plantwide overhead rate based on direct labor hours. (Round to two decimal places.)