units produced 24,000 30,000 machine hours 7,500 8,500 direct labor hours 8,000 12,000 material handling (number of moves) 4,000 6,000 setups 5,000 7,000 the following costs are reported: material handling $ 40,000 labor-related overhead 120,000 setups 60,000 setup costs assigned to model 22 are a. $36,000. b. $35,000. c. $28,000. d. $25,000.