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 290 17,200 10 400 29 43 5 5 1,450 86,000 Cost per setup Total setup cost $ 1,440 $103,680 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 $28.80; $.53. O $53.38; $36.00. O $72.00; $72.00. $144.00; $3.60. $290.00: $17,200.00