A firm produces and sells two products , Mica and Plax . The following information relating to costs ( a part of factory overhead Mice Play Units produced 16090 Batch size ( units Number of setups Direct labor hours per unit Total direct labor hours DO0 SODOG Cost per setup $1 050 Total setup cost $64 400 With traditional two - stage allocation of overhead costs , using direct ishor hours as the a location base , I setup cost portion of overhead that is allocated to each unit of product is Ming Plax 40 80 SOUND 13 20 $920 $ 10 $20 0 DIGGING $12 BLOOD SOOOOO SHED0DOO 3 . a Choice A b . b Choice C . C . Choice C 1 d Choice D E E . Choice E