Watson's Computer Company uses ABC to account for its manufacturing process Indirect activity Activities budget Allocation base (cost driver) Materials handling $51,000 Based on number of parts Machine setup $28,000 Based on number of setups Assembling $9,860 Based on number of parts Packaging $15,100 Based on number of finished units Watson's Computer Company expects to produce 2,320 computers Watson's Computer Company also expects to use 12,000 parts and have 30 setups. The allocation rate for machine setups is A. $933.00 B. $503.00 OC. $726 OD $329.00