The Homer Corporation produces two products, and reports the following production and cost information for the most recent accounting period.

	Product A				Product B
Number of units produced		20,000	units			2,500	units
Direct labor @ $20 per direct labor hour (DLH)		0.50	DLH per unit			3.00	DLH per unit
Direct materials cost	$	3	per unit		$	40	per unit

Overhead costs:	Total Cost				Activity Driver	Product A		Product B
Machine setup	$	2,100.00			setups	8	setups	20	setups
Quality inspections		42,000.00			inspections	120	inspections	180	inspections
Total	$	44,100.00
Using activity-based costing for assigning overhead costs, the activity rate for machine setups is: