The following activity-based costing data are available for a clinical laboratory: Activity Data Activity Annual Costs Cost Driver Test A Test B Receive specimen 5,000 No. of tests 2000 1500 Set up equipment 12,500 No. of minutes per test 2 3 Run test 50,000 No. of minutes per test 4 8 Record results 5,000 No. of minutes per test 2 2 Transmit results 2,500 No. of minutes per test 3 3 Total costs 75,000 Using ABC techniques, how many total minutes are spent to Set up equipment.