Teradyne Crystal makes fine tableware in its Ireland factory. The following data are taken from its production plans for 2011.
|Direct labor costs||€||5,870,000|
|Wine Glasses||Commemorative Vases|
|Direct labor hours required||254,000||DLH||16,400||DLH|
|Machine setups required||200||setups||800||setups|
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. (Round your answers to 2 decimal places. Omit the “€” sign in your response.)
|Wine glasses||€ [removed] / unit|
|Vases||€ [removed] / unit|