Gary Knitting Associates is introducing an activity based costing system, using different cost drivers for different activities. Looking at the cost pool Setups, what is the allocation rate per setup using activity based costing? GKA's cost breakdown is as follows:

Product	# of Setups	Machine Hours	Packing Orders
X	10	500	75
Y	10	2000	175
Cost per Pool	$9,000.00	$60,000.00	$15,000.00

Select one:

a. $900.00

b. $84,000.00

c. $450.00

d. $4,200.00

e. $9000.00