Pasternik Company produces and sells two products, Alpha and Zeta. The following information is available relating to its setup activities:

			Alpha		Zeta
Units produced			200		16,480
Batch size (units)			8		400
Total direct labor hours			780		31,830
Cost per setup			$1,670		$1,560

With a volume-based costing system that applies overhead based on direct labor hours, the setup cost portion of overhead for each unit is (rounded to the nearest cent):

	Alpha		Zeta
A)	$3.29		$3.29
B)	$12.83		$6.35
C)	$4.29		$4.29
D)	$13.83		$7.35
E)	$8.56		$5.32