Institute Technologies is choosing new cost drivers for its accounting system. One driver is labor hours; the other is a combination of mac unit variable costs and number of setups for a pool of batch-level costs. Data for the past year follow. Budget Actual Labor hours 204, 000 204, 000 Machine hours 364, 000 454, 000 2 points Number of setups 3, 300 3, 600 Unit variable cost pool $1, 638, 000 $2, 043, 000 Batch-level cost pool $ 924, 000 $1, 008, 000 eBook References Assume that the two separate pools are used for Institute. The flexible budget dollar amounts for the actual level of machine hours and actu setups are: Unit Variable Cost Batch-Level Cost Pool Pool A. $1, 638, 000 $ 924,000 B. $1, 638, 000 $1, 008, 000 C. $2, 043, 000 $ 924, 000 D. $2, 043, 000 $1, 008, 000 E. $2, 562, 000 $ Multiple Choice