Nivags Netballs is a manufacturer of high quality basketballs and volleyballs. It uses activity based costing (ABC) system. Tree indirect cost categories (activities) and their cost drivers are as follows:

- Setup costs are driven by the number of batches.

- Equipment and maintenance costs increase with the number of machine-hours.

- Rent is paid per square meter (m²). Capacity of the facility is 8,400 m².

The following is the budgeted direct cost and indirect cost information for Nivag:

Direct Costs
	Basketballs	Volleyballs
Direct materials	$ 209,750	$ 358,290
Direct manufacturing labor	107,333	102,969
Indirect Costs
Setup cost	$ 143,500
Equipment and maintenance costs	109,900
Rent	151,200

Other budgeted information follows.

	Basketballs	Volleyballs
Number of balls	66,000	100,000
Machine hours	11,000	12,500
Number of batches	300	400
Area of production space used (m2)	3,360	5,040

(For each item below select from the drop-down list.)

a) What is the budgeted setup cost allocation rate (setup cost per batch)?

b) How much of the rent costs are allocated to basketballs?

c) What is the budgeted total cost of producing basketballs?