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Oliver's Company (OC) produces organic dog food in batches of chicken and beef. Each time OC switches production from chicken to beef, workers must clean

Oliver's Company (OC) produces organic dog food in batches of chicken and beef. Each time OC switches production from chicken to beef, workers must clean the equipment and change the settings. These costs are called setup costs. OC plans 310 batches for the chicken dog food and 310 batches for the beef dog food. OC expects total set-up costs of $124,000. What is the allocation rate per setup?

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