Teradyne Crystal makes fine tableware in its Ireland factory. The following data are taken from its production plans for 2011. Direct…
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 | ||
| Setup costs | 630,000 | |||
|
|
||||
| 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 | ||||
|
|
||||||||
| 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. (Round your answers to 2 decimal places. Omit the “€” sign in your response.) |
| Cost | |
| Wine glasses | € [removed] / unit |
| Vases | € [removed] / unit |
