Assume a company's activity based costing system includes three activities with the following activity rates Activity Cost Pool Testing Setups Molding Activity Rate $ 2 per testing minute $ 45 per setup hour $. 22 per machine-hour Two of the company's many products include Product A and Product B. These two products consumed the company's activities as follows: Testing (number of testing minutes) Setups (number of setup hours) Molding (number of machine-hours) Total Expected Activity Product A Product 8 300 250 15 S 20 12 How much cost would be assigned from the Setups activity to Product B