Earl LLC produces kayaks. Information is gathered with respect to a computer driven saw: setups, number of setups, quality control, and number of quality control inspections. Total overhead cost for the operation of the computer driven saw are $150,000, $120,000 in set up & $30,000 in quality control. There were 10,000 setups. There were 3000 kayaks produced. The setup overhead applied to kayaks was

$3000 $3600 none if the above