13) Milan Manufacturing Company has identified three cost pools to allocate overhead costs. The following estimates are provided for the coming year. Cost Pool Overhead Costa Cost driver Activity level Supervision of direct labor 5539,000 Direct labor-hours 920,000 Machine maintenance $120,000 Machine-hours 1,000,000 Facility rent $215.000 Square feet of area 16.000 Total overhead costs $874.000 The accounting records show the Mosman Job consumed the following resources Cost driver Actual level Direct labor-hours 300 Machine hours 1.675 Square feet of area 70 Il direct labor hours are considered the only overhead cost driver, what is the single cost driver rate for Milan? A) S105 per direct labor-hour B) $0.99 per direct labor hour $0.95 per direct labor hour D) $1.71 per direct labor hour