Wellington Chocolate Company uses activity-based costing (ABC). The controller identified two activities and their budgeted costs $840,000 Setting up equipment $5,400,000 Other overheard Setting up equipment is based on setup hours, and other overhead is based on oven hours. Wellington produces two products, Fudge and Cookies. Activity on each product is as follows: Cookies Fudge 3,000 12.000 Setup hours 35,000 5,000 Oven hours What is the PDOR for the Set-Up Equipment activity (cost pool)? Do not include "$" or commas in your final