Caloulator Miramar Industries manufactures two products: A and B. The manufacturing operation involives three overhead factory activities. Miramar uses activity-based costing to allocate overhead to products. An activity analysls of the overhead revealed the following estimated costs and activity bases for these activities: setup, material handling, and general Cost Activity Base Activity Production setup Material handing General overhead 250,000 Number of setups 0,000 0,000 Number of perts Number of direct labor hours Each product's total activity in each of the three areas are as follows Product. AProduct Number of setups Number of parts 100 0,000 8,000 300 20,000 12,000 Number of direct lobor hours What is the activity rate for production setup? Oa-$400 per setup Ob. $625 per setup . $833 per setup Od. $2,500 per setup