A firm produces and sells two products, Plus and Max. The following information is available relating to setup costs (a part of factory overhead):

	Plus	Max
Units produced	200	16,000
Batch size (units)	10	400
Number of setups	20	40
Direct labor hours per unit	5	5
Total direct labor hours	1,000	80,000
Cost per setup	$1,080
Total setup cost	$64,800

Using number of setups as the activity base, the amount of setup cost allocated to each unit of product for Plus and Max, respectively is: