In this question they asked us to find the ABC of two products, for set up costs, they gave the cost driver of “number of setups” but in the answer given, they had used “number of setups per batch” rather than “number of batches”, why so?
I assume that you are asking about something in the Kaplan text book. I do not have the Kaplan text book – only the BPP Revision Kit – and so without having seen the question I cannot explain.