29. If Blitzer Enterprises uses the three activity cost pools to allocate overhead costs, what are the activity-cost driver rates for the supervision of direct labor, machine maintenance, and facility rent, respectively? A) $1.20 per direct labor hour, $0.50 per machine hour, $3.60 per sq ft B) $2.50 per direct labor hour, $0.50 per machine hour, $1.00 per sq ft C) $0.80 per direct labor hour, $0.10 per machine hour, $2.40 per sq ft D) $0.60 per direct labor hour, $0.40 per machine hour, $2.60 per sq ft 30. Activity-based management (ABM) includes decisions about all of the following EXCEPT: A) pricing and product mix. B) smoothing costs. C) reducing costs. D) improving efficiency of activities