Which option?

Pasternik Company produces and sells two products, Alpha and Zeta. The following information is available relating to its setup activities Zeta Units produced Batch size (units) Total direct labor hours Cost per setup 270 10 1,110 $2,200 21,330 550 42,360 $2,190 Use of activity-based costing would allocate the following amounts of setup cost to each unit (rounded to the nearest cent): ABC TC A) B) C) D) $6.01 $79.19 $81.19 $4.01 $42.60 $6.91 $8.16 $10.16 $4.91 $7.53 Assume the cost per setup remains at $2,190 but that the batch size for product Alpha is changed from 10 to 27 units per batch Using activity-based and a volume-based overhead costing that uses direct labor-hours to assign overhead, the amount of setup cost applied to each unit of product Alpha would be (rounded to the nearest cent)