KENT Ltd produces a range of products. Manufacturing is undertaken using one of two processes: the Alpha and the Omega Processes. All of the products are manufactured in batches. The current pricing policy has been to absorb all overheads using direct labour hours to obtain total cost. A recent detailed analysis has examined overhead cost: the results are: Analysis of overhead costs Cost per month (E) Monthly volume Alpha Process cost 192,000 960 hours Omega Process cost 89,600 2,560 hours Set-up cost 85,800 520 set-ups Handling charges 91.200 380 movements Other overheads 101,400 (see below) Total overhead costs 560,000 There are 2.000 direct labour hours available cach month Two of KENT's products are a JT101 and a GR27. JTIOIs are produced by the Alpha Process in a simple operation. GR27s are manufactured by the Omega Process. Both products are sold by the metre. Details of the two products are JT101 GR27 Monthly volume 1.000 metres 500 metres Batch site 1.000 metres SO metres Processing time per batch Alpha 100 hours Omega 25 hours Set-ups per hatch 1 set-up 2. set-ups Handling charges per batch I movement 5 movements Materials permette 16 15 Direct labour permetre Direct cost) hour 1 hour Ditect labour is paid it [16 per hour Q. What is the set-up cost per metre for JT101