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. Dato for the past year follow. Labor hours Machine hours Budget 205,000 Actual 205,000 365,000 455,000 Number of setups 3,600 3,900 Unit variable cost pool $1,642,500 $2,047,500 Batch-level cost pool $1,080,000 $1,170,000 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: Unit Variable Cost Pool $1,642,500 Batch-Level Cost Pool A. $1,080,000 B. $1,642,500 $1,170,000 C. D. $2,047,500 $2,047,500 $1,080,000 $1,170,000 E. $2,722,500 $