Puget World, Incorporated, manufactures two models of television sets, the N 800 XL model and the N 500 model. Data regarding the two products follow:

	Direct Labor- Hours per Unit	Annual Production		Total Direct Labor-Hours
Model N 800 XL	2.5	6,000	units	15,000
Model N 500	1.2	12,500	units	15,000
				30,000

Additional information about the company follows:

a. Model N 800 XL requires $75 in direct materials per unit, and Model N 500 requires $30.

b. The direct labor wage rate is $22 per hour.

c. The company has always used direct labor-hours as the base for applying manufacturing overhead cost to products.

d. Model N 800 XL is more complex to manufacture than Model N 500 and requires the use of special equipment. Consequently, the company is considering the use of activity-based costing to assign manufacturing overhead cost to products. Three activity cost pools have been identified as follows:

Activity Cost Pool	Activity Measure	Estimated Overhead Cost
Machine setups	Number of setups	$ 450,000
Special processing	Machine-hours	210,000
General factory	Direct labor-hours	1,590,000
		$ 2,250,000

Activity Measure	Expected Activity
	Model N 800 XL	Model N 500	Total
Number of setups	210	290	500
Machine-hours	17,500	0	17,500
Direct labor-hours	15,000	15,000	30,000

Assume that the company decides to use activity-based costing to assign manufacturing overhead cost to products. Compute the activity rate for each activity cost pool. (Round your answers to 2 decimal places.)

Machine setup		per setup
Special processing		per MH
General factory		per DLH

Overheard Cost per unit for: model 800 and model 500

Unit product cost for: model 800 and model 500