Hale Company manufactures two models of its couch, the Mini and the Maxi. The Mini model requires 10000 direct labor hours and the Maxi model requires 40000 direct labor hours. The company produces 4000 units of the Mini model and 1000 units of the Maxi model each year. The company produces the Mini model in batch sizes of 200, while it produces the Maxi model in batch sizes of 100. The company expects to incur $210000 of total setup costs this year. How much of the setup costs are allocated to the Mini model using ABC costing? $42000 O $175000 $140000 O $105000