Inquary about the soluation of question no 6 from BPP kit

Dear sir,

If I calculate ABC recovery rate in following way will that be penalized

set up costs
105000/300=350 per setup

testing
300000/1500=200 per test

Order and delivery

112500/1000=1000 per order

OR
Cost pool
Production set up
cost/number of drivers
105000/300=350 per setup

Thank you