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 5,750 $6,750 Zeta 195,750 500 2,427,300 $ 6,750 Assume the cost per setup remains at $6,750 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: (Round intermediate calculations and your final answers to the nearest cent.) A) B) C) D) E) Activity Based Costing Volume Based Costing $1,350.00 $24.53 $1,640.00 $23.53 $ 270.00 $25.53 $ 0.86 $ 1.72 None of these answer choices is correct