13. Big Deal Company had the following information: Budgeted factory overhead costs Actual factory overhead costs Budgeted production setups Actual production setups $100,000 $95,000 20,000 18,750 Assume production setups are the cost driver for factory overhead costs. The budgeted factory overhead rate is A) $4.75 per setup B) $5.00 per setup C) $5.07 per setup D) $5.33 per setup