Zipp Company Manufactures Two Products (X and Y) -Refer to the Figure

Multiple Choice

Zipp Company manufactures two products (X and Y) . The overhead costs ($84,000) have been divided into three cost pools that use the following activity drivers:
$$\begin{array} { l c c c } \text { Product } & \text { Number of setups } & \text { Machine Hours } & \text { Packine Orders } \\\mathbf { X } & 10 & 500 & 75 \\Y & 10 & 2,000 & 175 \\\\\text { Cost per pod } & \$ 9,000 & \$ 60,000 & \$ 15,000\end{array}$$
-Refer to the figure.What is the allocation rate per setup using activity-based costing?

A) $450
B) $900
C) $2,100
D) $9,000