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 400 18, 060 Batch size (units) 20 680 Number of setups 30 Direct labor hours per unit Total direct labor hours 2, 080 90, 090 Cost per setup $ 2,820 Total setup cost $ 141, 080 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: Multiple Choice O $28.20; $.53. O $52.88; $94.00. O $50.00; $50.00. O $141.00; $4.70