Pasternik Company produces and sells two products, Alpha and Zeta. The following information is available relating to its setup activities: Units produced Batch size (units) Total direct labor hours Cost per setup Alpha 250 10 1,000 $2,000 Zeta 20,000 500 39,000 $ 2,000 Assume the cost per setup remains at $2,000 but that the batch size for product Alpha is changed from 10 to 25 units per batch. Using activity-based and a volume-based overhead costing that uses direct labor-hours to assign overhead, the amount of setup cost applied to each unit of product Alpha would be: (Rounded to the nearest cent.) A) B) C) D) E) Activity Based Costing Volume Based Costing $ 400.00 $ 9.00 $500.00 $ 8.00 $ 80.00 $10.00 $ 2.25 $ 4.50 None of these answer choices is correct. Option B Option D Option C Option E Option A