Villafane, Inc Following Are the Actual Costs of Producing 35,000 Decals: 1,000

Villafane, Inc., has done a cost analysis for its production of decals. The following activities and cost drivers have been developed:
$$\begin{array} { l l } \underline{\text { Activity }} &\underline{ \text { Cost Formula }} \\\text { Design}& \$ 5,000 + \$ 0.05 \text { per machine hour } \\\text { Machining} & \$ 25,000 + \$ 0.01 \text { per machine hour } \\\text { Setups} & \$ 35 \text { per batch } \\\text { Purchasing } & \$ 50 + \$ 15 \text { per purchase order }\end{array}$$


Following are the actual costs of producing 35,000 decals: 1,000 machine hours; 5 batches; 30 purchase orders
$\begin{array} { l r } \text { Design } & \$ 5,080 \\ \text { Machining } & ? \\ \text { Setups } & ? \\ \text { Purchasing } & \$ 600 \end{array}$


The following variances were given in the activity performance report:
$\begin{array}{lr}\text { Design } & ? \\\text { Machining } & \$ 40 \mathrm{~F} \\\text { Setups } & \$ 15 \mathrm{~F} \\\text { Purchasing } & ?\end{array}$
-Refer to the figure.The following variances were given in the activity performance report: $\begin{array}{llr} \text { Design } &?\\ \text { Machining } &\$40F\\ \text {Setups } &\$15 F\\ \text { Purchasing} &?\end{array}$
What is the actual cost of setups?

A) $160
B) $190
C) $300
D) $400