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 end number of setups for a pool of batch-level costs. Date for the past year follow. 211, 211, au 371, aae 461, aae 957, aae 957, au Labor hours Machine hours Number of setups unit variable cost pool Batch-level cost pool Budget 3,388 $1,669, sae Actual Assume that the two separate pools ere used for Institute. The flexible budget dollar amounts for the actual level of machine hours and actual number of setups ere: Unit Variable Cost Pool $1,669, sae $2,626, sae Batch-Level Cost Pool