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 270 17,800 5 500 54 34 5 5 1,350 85,000 Cost per setup $ 1,700 Total setup $149,600 cost 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 $68.00, $. 54 $53,52: $17.00 O $38.00: $88.00 $340.00, 53.40 $270.00: $17,000.00