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

	Alpha			Zeta
Units produced		250			90,000
Batch size (units)		10			500
Total direct labor hours		3,500			670,500
Cost per setup	$	4,500		$	4,500

Assume the cost per setup remains at $4,500 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 your intermediate calculations and final answer to 2 decimal places.)

	Activity Based Costing			Volume Based Costing
A)	$	900.00		$	16.78
B)	$	1,100.00		$	15.78
C)	$	180.00		$	17.78
D)	$	1.02		$	2.04
E)	None of these answer choices is correct.