Mobile edge computing (MEC) is a key player in low latency 5G networks with the task to resolve the conflict between computationally-intensive mobile applications and resource-limited mobile devices (MDs). As such, there has been intense interest in this topic, especially in multi-user single-server and homogeneous multi-server scenarios. However, the research in the heterogeneous multi-server scenario is limited, where the servers are located at small base-stations (SBSs), macro base-stations (MBSs), or the cloud with different computing and communication capabilities. On the other hand, computational-tasks offloading is limited by the type of MD-BS association with almost all previous works focusing on offloading the MD's computational tasks to the MEC servers/cloudlets at its serving BS. However, in multi-BS association, or downlink/uplink decoupled (DUDe) scenarios, an MD can be served by multiple BSs and hence has multiple offloading choices. Motivated by this, we proposed a joint BS association and subchannel allocation algorithm based on a student-project allocation (SPA) matching approach to minimize the network sum-latency, which break the constraint that one MD must connect to the same BS in the UL and DL, and jointly consider the communication and computational disparity of SBS and MBS cloudlets in heterogeneous MEC networks. Moreover, an optimal power allocation scheme is proposed to optimize the system performance subject to the predefined quality of service constraints. Our results show that the proposed scheme is superior to benchmark techniques in enabling effective use of the computational and communication resources in heterogeneous MEC networks.