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Witness Manufacturing produces two types of cameras: 35mm and digital. The cameras are produced using one continuous process. Four activities have been identified: machining, setups,

Witness Manufacturing produces two types of cameras: 35mm and digital. The cameras are produced using one continuous process. Four activities have been identified: machining, setups, receiving, and packing. Resource drivers have been used to assign costs to each activity. The overhead activities, their costs, and the other related data are as follows: Product Machine Hours Setups Receiving Orders Packing Orders 35mm 12,000 200 300 500 Digital 12,000 450 1,200 2,500 Costs $70,000 $50,000 $10,000 $30,000 Calculate the consumption ratio for setups on the digital cameras. (Note: Round answer to two decimal places.)

a

0.56

b

0.80

c

0.45

d

0.69

e

0.50

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