Tandem Company manufactures two products (D and F). The overhead costs ($84,000) have been divided into three cost pools that use the following activity drivers (i.e. activity drivers are at the top of the columns):

Product	Number of Setups	Machine Hours	Packing Orders
D	10	500	75
F	10	2,000	175
Cost Per Pool	$11,000	$60,000	$18,750

What is the activity rate per setup using activity-based costing?

	a.	$2,200
	b.	$550
	c.	$1,100
	d.	$11,000