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	20,000
Batch size (units)	10	500
Total direct labor hours	1,000	39,000
Cost per setup	$2,000	$2,000

Use of activity-based costing would allocate the following amounts of setup cost to each unit (rounded to the nearest cent):

	Alpha	Zeta
A)	$200.00	$4.00
B)	$500.00	$1,025.64
C)	$6.42	$6.50
D)	$80.00	$50.00
E)	$8.00	$0.10