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Top Shot Enterprise makes 2 distinct products, Walker and Runner. The business uses an activity-based (ABC) costing system. Cost information for the business includes: Walker Runner Total units produced 3,000 25,000 Number of units per batch 250 1,000 Batch-level Overhead Costs: Total batch level overhead cost: $700,000. Batch level overhead cost is made up entirely of machine set up costs (e.g., the cost incurred to clean the machine, check machine functionality, conduct test runs) which are incurred before a batch of output is produced. The more machine set ups required, the higher the total batch level overhead cost. Each machine set up for Runner costs the same amount. Each machine set up for Walker costs the same amount However each machine set up cost for Runner is twice the cost of each machine set up cost for Walker. This is due to the more complicated set up process required for Runner. The amount of batch-level overhead costs assigned to each unit of Product Runner is closest to: $25 $23 $19 $114 O $76