The total estimated indirect costs for the cost pool, machine set-ups is $200,000. The total set-up costs will be allocated based on the driver, number of machine set-ups. The number of set-ups for each of the 3 products using the machine is: X (250 set-ups); Y (350 set-ups) and Z (400 set-ups). The predetermined indirect cost rate is: Group of answer choices $400 per set-up $300 per set-up $500 per unit $200 per set-up