Alphabet Technology produces a high-end laptop under the label Excellent Laptops and an inexpensive desktop under the label Outstanding Computers. The two products use two overhead activities, with the following costs:

Line Item Description	Amount
Setting up equipment	$3,000
Machining	$15,000

The controller has collected the expected annual prime costs for each product, the machine hours, the setup hours, and the expected production.

Line Item Description	Excellent Laptops	Outstanding Computers
Direct labor	$25,000	$10,000
Direct materials	$20,000	$5,000
Expected production in units	3,000	3,000
Machine hours	850	2,000
Setup hours	80	70

Calculate Outstanding Computers’ consumption ratio for setup hours. (Round answer to two decimal places.)

a. 0.25

b. 0.58

c. 0.47

d. 0.90