ABC components uses an activity based costing system for its product costing. For the last quarter, the following data relates to costs, output volume and cost drivers:

Overhead Costs Dollars

Machinery 172,000

Set ups 66,000

Materials Handling 45,000

Total 283,000

Product Information: A B C

Production and sales 4,000 units 3,000 2,000

Number of production runs 12 5 8

number of stores orders 12 6 4

If set up costs are driven by the number of production runs, what is the set up cost per unit traced to product A?

a. 7.92$

b. 7.00$

c. 16.50$

d. 7.33$