Activity Rates and Activity - Based Product Costing Hammer Company produces a variety of electronic equipment . One of its plants produces two laser printers : the deluxe and the regular . At the beginning of the year , the following data were prepared for this plant :" Deluxe Regular Quantity* 100 , 000 8.00, 000 Selling price* $900 $ 750 Unit prime cost $529 $ 483 In addition , the following information was provided so that overhead costs could be assigned to each product :" Activity Name Activity Driver Deluxe* Regular Activity Cost Setups Number of setups 300 200 $ 1 , 8.00 , 000 Machining Machine hours 100, 000 300, 000 72, 000 , 000 Engineering Engineering hours 50, 000 100, 000 15 , 000, 000 Packing Packing orders 100 , 000 400, 000 400, 000 Required . 1 . Calculate the overhead rates for each activity . If required , carry your answers out to the nearest cent . Setups per setup Machining per machine hour Engineering per engineering hour Packing per packing order* 2. Calculate the per - unit product cost for each product . Round your answers to the nearest whole dollar .* Deluxe per unit Regular per unit