Blitzer Enterprises has identified three cost pools and three corresponding cost drivers to allocate overhead costs. The following estimates are provided for the coming year: Cost Pool Overhead Costs Cost driver Activity level Supervision of direct labor $480,000 Direct labor-hours 800,000 Machine maintenance $220,000 Machine-hours 550,000 Facility rent $260,000 Square feet of area 100,000 Total overhead costs $960,000 The accounting records show the Gergen Job consumed the following resources: Cost driver Actual level Direct labor-hours 600 Machine-hours 2,100 Square feet of area 90 27. If direct labor-hours are considered as the only overhead cost driver, what is the single cost driver rate for Blitzer Enterprises? A) $0.60 per direct labor-hour B) $0.80 per direct labor-hour C) $1.20 per direct labor-hour D) $6.00 per direct labor-hour 28. Using direct labor-hours as the only overhead cost driver, what is the amount of overhead costs allocated to the Gergen Job? A) $320 B) $720 C) $1,200 D) $1,360