Willow Distribution Co., incurred Total Setup Costs of $120,000 in 2020, with 60 Setups were completed. In addition, the company spent $60,000 to move 20 tons of materials to produce X121, a newly-developed assembly structure that will greatly enhance the company's future production. Assuming that during April, 2020, the company applied setup 10 times, and moved 3 tons of materials to make X121. The setup costs that would be assigned to product X121 in April, 2020 would be: $29,000 $12.000 $20,000 $9.000 None of these numbers is correct