Villanova, Inc., has done a cost analysis for its production of rubber stamps. The following activities and cost drivers have been developed:

Activity	Cost Formula
Design	$5,000 + $0.05 per machine hour
Machining	$25,000 + $0.01 per machine hour
Setups	$35 per batch
Purchasing	$50 + $15 per purchase order

Following are the actual costs of producing 35,000 rubber stamps: 1,000 machine hours; 5 batches; 30 purchase orders

Design	$5,080
Machining	?
Setups	?
Purchasing	$ 600

The following variances were given in the activity performance report:

Design	?
Machining	$40 F
Setups	$15 F
Purchasing	?

What is the actual cost of setups?

a.$160

b.$300

c.$190

d.None of these choices are correct.