oliver's company (oc) produces batches of chicken and beef organic dog food. each time oc switches production from chicken to beef it incurs set-up costs. it takes 316 set-ups to create the chicken dog food and 340 set-ups to create the beef dog food. using activity based costing, there is an allocation rate of $20 per set-up. based on activity based costing, what amount of set-up costs should be allocated to the chicken dog food?