单项选择题A firm produces and sells two products, SG8 and DY9. The following information relates to setup costs (a part of factory overhead) of $120,000. SG8 DY9 Units produced 1,5001,500 Number of setups 75 25 Direct labor hours per unit 2 2 Total direct labor hours 3,000 3,000Activity-based costing would allocate which of the following amounts of setup cost to each unit (rounded to the nearest dollar)?
A.SG8 DY9
40
B.SG8 DY9
20
C.SG8 DY9
10
D.SG8 DY9
60