Teradyne Crystal makes fine tableware in its Ireland factory. The following data are taken from its production plans for 2011.

Direct labor costs		%u20AC	5,310,000
Setup costs			625,000

	Wine Glasses				Commemorative Vases
Expected production		210,000	units			10,000	units
Direct labor hours required		252,000	DLH			16,000	DLH
Machine setups required		600	setups			300	setups

Required:
1.	Determine the setup cost per unit for the wine glasses and for the commemorative vases if setup costs are assigned using a single plantwide overhead rate based on direct labor hours. (Do not round intermediate calculations and round your final answers to 2 decimal places. Omit the "%u20AC" sign in your response.)

	Cost
Wine glasses	%u20AC / unit
Vases	%u20AC / unit

2.	Determine setup costs per unit for the wine glasses and for the commemorative vases if the setup costs are assigned based on the number of setups. (Round your answers to 2 decimal places. Omit the "%u20AC" sign in your response.)

	Cost
Wine glasses	%u20AC / unit
Vases	%u20AC / unit

3.

Which method is better for assigning costs to each product?

	Assignment based on the number of setups
	Assignment based on direct labor hours