Tremain Company produces and sells two products, Wood and Iron. The following information is available relating to its setup activities:

Wood Iron

Units produced $40035,000$

Batch size $($units$)401,000$

Total direct labor hours $4,00070,000$

Cost per setup $ $4,000$ $ $4,000$

Use of activity$-$based costing would allocate the following amounts of setup cost to each unit:

Note: Rounded to the nearest cent.

Wood Iron

A$)$ $ $100\mathrm{.}00$ $ $4\mathrm{.}00$

B$)$ $ $250\mathrm{.}00$ $ $775\mathrm{.}64$

C$)$ $ $4\mathrm{.}42$ $ $4\mathrm{.}50$

D$)$ $ $88\mathrm{.}00$ $ $10\mathrm{.}00$

E$)$ $ $10\mathrm{.}00$ $ $0\mathrm{.}11$