Westville Company manufactures two models of its mirrors the concave and the convex The concave model requires 10 000 direct labor hours and the convex model requires 40 000 direct labor hours The company produces 4 000 units of the concave model and 1 000 units of the convex model each year The company produces the concave model in batch sizes of 200 while it produces the convex model in batch sizes of 100 The company expects to incur 360 000 of total setup costs this year How much of the setup costs are allocated to the concave model using ABC costing