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 17,600

Batch size (units) 20 550

number of setups 10 32

DL hours per unit 6 6

Total DL hours 1200 105,600

Cost per setup $2,136

Total setup costs $89,712

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: