Teradyne Crystal makes fine tableware in its Ireland factory. Thefollowing data are taken from its production plans for 2009

Direct labor costs

5,870,000

Setup Costs

630000

	Wine Glasses		Commemorative Vases
Expected production	211,000	units	17,000	units
Direct labor hours required	254,000	DLH	16,400	DLH
Machine setups required	200	setups	800	setups

Requirement 1: Determine the setup cost per unit for the wine glasses and for thecommemorative vases if setup costs are assigned using a singleplantwide overhead rate based on direct labor hours.

Cos
Wine glasses			/unit
Vases			/unit

Requirement2:Determine setup costs per unit for the wine glasses andfor the commemorative vases if the setup costs are assigned basedon the number of setups.

Cost
Wine glasses			/unit
Vases			/unit