Fox Hunting Gear manufactures two products: camouflage jackets and camouflage hats. The company makes 50,000 jackets and 20,000 hats each year. Information for overhead costs and for the two products appears below.

Activity

Driver

Estimated Total Overhead Cost

Jackets

Hats

Setups	# of setups	$ 150,000	750 setups	1,500 setups
Ordering parts	# of parts	300,000	60,000 parts	40,000 parts
Machining	# of machine hours	600,000	12,000 machine hrs.	6,000 machine hrs.
Inspections	# of inspections	550,000	15,000 inspections	47,000 inspections
Shipping	# of shipments	300,000	10,000 shipments	10,000 shipments

Total overhead

$1,900,000

Assume that activity-based costing is used. What is the rate per setup that should be used to assign setup cost to hats or jackets? Round answer to 2 decimal places.