A firm produces and sells two products, Plus and Max. The following information is available relating to setup costs (a part of factory overhead): Units produced Batch size (units) Number of setups Direct labor hours per unit Total direct labor hours Plus Max 200 17,000 10 500 20 34 4 4 800 68,000 Cost per setup Total setup cost $ 688 $37, 152 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