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 30,000 200 37,000 $2,000 2,000 240 10 2,000 With a volume-based costing system that applies overhead based on direct labor hours, the setup cost portion of overhead for each unit is: (Round intermediate calculations and your final answers to the nearest cent.) Zeta A) S 8.92 s8.92 B) s74.33 $11.00 c) s 8.30 S0.10 D 31.17 $31.17 E) $163.33$54.39 Alpha