22 A firm produces and sells two products, Plus and Max. The following information is available relating to setup costs (a part of factory overhead): Units produced Batch size (units) Number of setups Direct labor hours per unit Total direct labor hours Plus Max 200 18,000 20 600 10 30 5 5 1,000 90,000 eBook Cost per setup Total setup cost $ 1,820 $ 72,800 Using direct labor hours as the allocation base, the setup cost portion of overhead that is allocated to each unit of product for Plus and Max, respectively is: Multiple Choice $0.80; $0.80. $3.20; $3.20 $4.00; $4.00 $160.00; $14,400.00 $200.00; $18,000.00