A Firm Produces and Sells Two Products,Mica and Plax

A firm produces and sells two products,Mica and Plax.The following information is available relating to setup costs (a part of factory overhead) :
With traditional two-stage allocation of overhead costs,using direct labor hours as the allocation base,the setup cost portion of overhead that is allocated to each unit of product for Mica and Plax,respectively is:

A) $.80; $.80.
B) $3.20; $3.20.
C) $4.00; $4.00.
D) $160.00; $12,800.00.
E) $200.00; $16,000.00.