Hammer Company produces a variety of electronic equipment. One of its plants produces two laser printers: the deluxe and the regular. At the beginning of the year, the following data were prepared for this plant:

Line Item Description	Deluxe	Regular
Quantity	100,000	800,000
Selling price	$900	$750
Unit prime cost	$529	$483

In addition, the following information was provided so that overhead costs could be assigned to each product:

Activity Name	Activity Driver	Deluxe	Regular	Activity Cost
Setups	Number of setups	300	200	$2,000,000
Machining	Machine hours	100,000	300,000	80,000,000
Engineering	Engineering hours	50,000	100,000	7,500,000
Packing	Packing orders	100,000	400,000	450,000

Required:

1. Calculate the overhead rates for each activity. If required, carry your answers out to the nearest cent.

a) setups $ ___ per setup

b) machining $__ per machine hour

c) engineering $ ___per engeneering hour

d) packing $ ____ per packing order

2. Calculate the per-unit product cost for each product. Round your answers to the nearest whole dollar.

a) deluxe $ ___per unit

b) Regular $__ per unit