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 Units produced Batch size (units) Number of setups 200 16,200 10 360 20 45 Direct labor hours per unit Total direct labor hours 1,000 81,000 Cost per setup Total setup cost 656 $ 42,640 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