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 Supervision of direct labor Machine maintenance Facility rent Total overhead costs Overhead Costs Cost driver $480,000 Direct labor-hours $220,000 Machine-hours $260,000 Square feet of area $960,000 Activity level 800,000 550,000 100,000 The accounting records show the Gergen Job consumed the following resources: | Cost driver Direct labor-hours Machine-hours Square feet of area Actual level 600 2,100 90 a. If direct labor-hours are considered as the only overhead cost driver, what is the single cost driver rate for Blitzer Enterprises? b. Using direct labor-hours as the only overhead cost driver, what is the amount of overhead costs allocated to the Gergen Job? c. 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? d. Using the three cost pools to allocate overhead costs, what is the total amount of overhead costs to be allocated to the Gergen Job? e. Which method of allocation probably best estimates actual overhead costs used for Blitzer Enterprises? Why