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		370		18,000
Batch size (units)		10		450
Number of setups		37		40
Direct labor hours per unit		7		7
Total direct labor hours		2,590		126,000

Cost per setup	$	1,980
Total setup cost	$	152,460

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: