Tango Company produces and sells two products, Alpha and Zeta. The following information is available relating to its setup activities:

Alpha Zeta

Units produced $60049,000$

Batch size $($units$)40700$

Total direct labor hours $6,00092,000$

Cost per setup $ $6,000$ $ $6,000$

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

Alpha Zeta

A$)$ $ $150\mathrm{.}00$ $ $8\mathrm{.}57$

B$)$ $ $375\mathrm{.}00$ $ $900\mathrm{.}64$

C$)$ $ $8\mathrm{.}42$ $ $8\mathrm{.}50$

D$)$ $ $82\mathrm{.}00$ $ $15\mathrm{.}00$

E$)$ $ $10\mathrm{.}00$ $ $0\mathrm{.}12$