A Division of a Company Manufactures Two Products, Which Are

Multiple Choice

A division of a company manufactures two products, which are in high demand in the defence industry. Product A is stamped out in a machine press, at the rate of 10,000 per hour. Product B is identical to product A, with the exception that it is made from thicker steel, and requires the machine press to be recalibrated. Product A is produced on the day shift and product B is produced on the afternoon shift, allowing set up changes to be done between shifts.
In this case, set up hours are related to which of the following?

A) units of output
B) batches of output
C) the number of customers
D) machine hours
E) labour hours