Canton Corp. manufactures two sizes of ceramic paperweights, regular and jumbo. The following information applies to their expectations for the planning period Cost Pool Materials handling Machine maintenance Setups Overhead Costs Activity-cost driver 95,000 orders. $45,000 $300,000 18,000 maintenance hours $235,040 45,200 setups Inspections $129,600 21,600 inspections Total support costs $709,640 Production units Production Estimates Regular Jumbo Machine-hours Labor-hours 12,000,000 units = 24,000,000 units -500,000 mh 1,000,000 dh Expected direct costs amounts to $955,000 for the period. Support cost requirements of both products are substantially different from one another. Canton uses an ABC costing system The setups activity-cost driver rate is, OA. $6.00 per setup OB. $16.67 per setup OC. $5.20 per setup OD. $3.93 per setup