The Supreme Juice Company Undertakes the Following Activities in Its

The Supreme Juice Company undertakes the following activities in its production operation and incurred the following costs during the first half of 2019:
$\begin{array}{llcc} \text { Harvest oranges} &\$25,000 \\ \text {Prepare oranges for processing } &20,000\\ \text { Extract juice from oranges } &18,000\\ \text { Process juice into orange juice concentrate, } &15,000\\ \text { orange juice or orange smoothies } &\\ \text {Package completed products } &9,000\\\end{array}$
Processing the juice into 3 final products involves the use of 2 machines, each of which incurred depreciation costs of $15,000 for the first half of 2019. Each product requires a different set up on the processing machines, so Supreme Juice normally sets up the machines to produce concentrate for the first week of each month. The machine is then set up to produce orange juice for the next 2 weeks. Finally, workers set up the same machines to produce orange smoothies during the last week of each month.
During the first half of 2019, 30% of the oranges harvested were turned into orange juice concentrate, 45% were processed into orange juice, and 25% became orange smoothies. The relative sales values of each product were: 5% for orange juice, 20% for orange juice concentrate, and 10% for smoothies. The orange juice concentrate operation takes up 40% of Supreme Juice's total factory space. Regular orange juice and orange smoothies occupy 35% and 25%, respectively.
Which of the costs above would most likely have "number of setups" as its cost driver?

A) Process juice
B) Package completed products
C) Harvest oranges
D) Extract juice