Lee Pham Inc. manufactures two types of wrist watches - Regular and Featured. The annual estimates for the overhead cost pools and related cost drivers identified in its manufacturing process is as follows:

Activity	Activity Cost	Total usage of cost drivers
Setups	$800,000	10,000 setups
Testing	$360,000	20,000 Testing hours
Packaging	$350,000	3,500 packaging hours

Lee Pham has also provided the following projected data related to the products and overhead activities consumed by each product for the upcoming month of the current year:

Production data	Regular	Featured
Units of production	10,000 units	4,000 units
Direct material costs per unit	$6.00 per unit	$15.00 per unit
Direct labor costs per unit	$5.00 per unit	$7.00 per unit
Number of setup used	90 setups	150 setups
Number of testing hours	600 hours	900 hours
Number of packaging hours	140 hours	160 hours

Use the data provided above to answer the following questions. (Round any intermediate calculations and your final answer to two decimal points).

1. The overhead rate for setup would be: $ per setup.
2. The overhead rate for testing would be: $ per testing hour.
3. The overhead rate for packaging would be: $ per packaging hour.
4. The amount of Setup costs to be allocated to the Regular watches would be: $ .
5. The amount of Testing costs to be allocated to the Regular watches would be: $ .
6. The amount of Packaging costs to be allocated to the Regular watches would be: $ .
7. The amount of total overhead costs to be allocated to the Regular watches would be: $ .
8. The total overhead costs to be allocated per unit of Regular watches would be: $ per unit.
9. The unit costs of production for the Regular watch would be: $ per unit of regular watch.