21. A firm produces and sells two products, Standard and Deluxe. The following information relates to setup costs (a art of factory overhead) of $180,000. Activity-based costing would allocate which of the following amounts of setup cost to each unit (rounded to the nearest dollar)? A. Standard: \$126 \& Deluxe: \$101 B. Standard: $356 \& Deluxe: $444 C. Standard: $56& Deluxe: $56 D. Standard: $50& Deluxe: $63