Pasternik Company produces and sells two products, Alpha and Zeta. The following information is available relating to its setup activities: Alpha Zeta Units produced 750 81,000 Batch size (units) 50 900 Total direct labor hours 7,000 115,000 Cost per setup $ 7,000 $ 7,000 With a volume-based costing system that applies overhead based on direct labor hours, the setup cost portion of overhead for each unit is: (Round intermediate calculations and your final answers to the nearest cent.) Alpha Zeta A) $ 6.02 $ 6.02 B) $ 56.19 $ 8.55 C) $ 9.30 $ 0.10 D) $ 28.27 $ 28.27 E) $ 145.19 $ 51.94