Pasternik Company produces and sells two products, Alpha and Zeta. The following information is available relating to its setup activities: Alpha Zeta Units produced Batch size (units) Total direct labor hours Cost per setup 270 10 1,100 $2,180 22,130 540 43,120 $2,260 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 Zeta A) B) C) $3.43 $13.96 $4.43 $14.96 $9.19 $3.43 $6.68 $4.43 $7.68 $5.55