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) :
Using number of setups as the activity base,the amount of setup cost allocated to each unit of product for Mica and Plax,respectively is:

A) $21.60; $.54.
B) $54.00; $27.00.
C) $60.00; $60.00.
D) $108.00; $2.70.
E) $200.00; $16,000.00