Pasternik Company produces and sells two products, Alpha and Zeta. The following information is available relating to its setup activities:
				Alpha		Zeta
	Units produced			210		16,360
	Batch size (units)			8		410
	Total direct labor hours			860		32,380
	Cost per setup			$1,680		$1,690
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)	$3.40		$3.40
			B)	$13.92		$6.73
			C)	$4.40		$4.40
			D)	$14.92		$7.73
			E)	$9.16		$5.56