18	Pasternik Company produces and sells two products, Alpha and Zeta. The following information is available relating to its setup activities:
					Alpha		Zeta
		Units produced			350		27,180
		Batch size (units)			13		690
		Total direct labor hours			1,390		52,860
		Cost per setup			$2,840		$2,820
	Use of activity-based costing would allocate the following amounts of setup cost to each unit (rounded to the nearest cent):
					ABC		TC
				A)	$6.16		$7.16
				B)	$86.76		$8.54
				C)	$88.76		$10.54
				D)	$4.16		$5.16
				E)	$46.46		$7.85
	Assume the cost per setup remains at $2,820 but that the batch size for product Alpha is changed from 13 to 34 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):
21	The Long Term Care Plus Company has two service departments actuarial and premium rating, and two production departments marketing and sales. The distribution of each service department's efforts to the other departments is shown below:
		FROM		TO
				Actuarial		Rating		Marketing		Sales
		Actuarial		0.0%		50.0%		20.0%		30.0%
		Rating		29.0%		0.0%		43.7%		27.3%
	The direct operating costs of the departments (including both variable and fixed costs) were as follows:
		Actuarial		$69,000
		Rating		$46,000
		Marketing		$70,000
		Sales		$81,000
	The total cost accumulated in the marketing department using the step method is: