XYZ Corporation produces two products: Construction Equipment and Laboratory Equipment. The total units manufactured for Construction Equipment were 50,000 units, while 400,000 units of Laboratory Equipment were manufactured. The sales price per unit was $650 and $475, for Construction and Laboratory Equipment, respectively. The total direct materials cost per unit was $95 and $75 for Construction and Laboratory Equipment, respectively, while director labor cost per unit was $75 and $55 for Construction and Labor Equipment, respectively. Total overhead costs were $49,500,000. XYZ Corporation decided to use ABC to distribute overhead costs to its products, thus the total overhead cost can be classified in three activities: Setups with a cost of $500,000, Engineering with a total cost of $44,000,000 and Packaging with a total cost of $5,000.000. The activity bases and usage per product is as follows: # of setups for Setup activity, # of machine hours for Engineering activity and # of shipments for the Packaging activity. The Construction Equipment required 400 setups, 300,000 machine hours and 50,000 shipments. The Laboratory Equipment required 100 setups, 300,000 machine hours and 200,000 shipments.

What is the activity rate for the setup up activity? (round to two decimal places, do not include the comma or dollar sign).

What is the activity rate for the engineering activity? (round to two decimal places, do not include commas or dollar sign)

What is the activity rate for the packaging activity? (round to two decimal places, do not include commas or dollar sign)

What is the direct cost per unit for the Construction Equipment? (round to two decimal places, do not include commas or dollar sign)

What is the total direct cost per unit for the Laboratory Equipment? (round to two decimal places, do not include commas or dollar sign)

What is the total overhead cost per unit for the Construction Equipment if ABC is used? (round to two decimal places, do not include commas or dollar sign)

What is the total overhead cost per unit for the Laboratory Equipment if ABC is used? (round to two decimal places, do not include commas or dollar sign)

What is the total cost per unit for the Construction Equipment if ABC is used? (round to two decimal places, do not include commas or dollar sign

What is the total cost per unit for the Laboratory Equipment if ABC is used? (round to two decimal places, do not include commas or dollar sign)

What is the profit per unit for the Construction Equipment if ABC is used? (round to two decimal places, do not include commas or dollar sign)

What is the profit per unit for the Laboratory Equipment if ABC is used? (round to two decimal places, do not include commas or dollar sign)