Institute Technologies is choosing new cost drivers for its accounting system. One driver is labor hours, the other is a combination of machine hours for unit variable costs and number of setups for a pool of batch-level costs. Data for the past year follow. Budget Labor hours 200,000 Machine hours 360,000 Number of setups 3,000 Unit variable cost pool $1,600,000 Batch-level cost pool $ 900,000 Actual 200,000 450,000 3,300 $2,000,000 $ 990,000 Assume that the two separate pools are used for Institute. The flexible budget dollar amounts for the actual level of machine hours and actual number of setups are: A. B. Unit Variable Cost Pool $1,600,000 $1,600,000 $2,000,000 $2,000,000 $2,500,000 Batch-Level Cost Pool $900,000 $990,000 $900,000 $990,000