Honeydew Company produces two products, a high end laptop computer under the label Bunsen Laptops, and an inexpensive desktop computer under the label Beaker Computers. The two products use two overhead activities - setting up equipment and machining - with the following costs. The cost driver for setting up equipment cost is setup hours while the cost driver for machining cost is machine hours. Setting up equipment $12,000 Machining $18,000 The controller has collected the expected annual direct costs for each product, the machine hours, the setup hours, and the expected production. Bunsen Beaker Direct Labor Cost $20,000 $5,000 Direct Labor Hours 2,000 500 Direct Materials Cost $15,000 $4,000 Expected production in Units 200 50 Machine hours 750 1,500 Setup hours 10 50 Calculate the cost per unit for making each Beaker Computer, using ABC overhead rates based on both machine hours and setup hours. A. $620 B.5440 C-$380 D.5280 E. None of these choices