Pasternik Company produces and sells two products , Alpha and Zeta . The following information is available relating to its setup activities : Alpha Zeta Units produced 280 23,000 Batch size (units ) 20500 Total direct labor hours 300043.000 Cost per setup$ 3000 $ 3000 With a volume-based costing system that applies overhead based on direct labor hours, the setup cost portion of overhead for each unit is.