Columbus Company provides the following ABC costing information: Activities Labor Gas Invoices Total costs Activity-cost drivers Total Costs $336,000 8,000 hours $48,000 4,000 gallons $56,000 3,500 invoices $440,000 The above activities used by their three departments are: Labor Gas Invoices A. $55.00 per hour B. $28.39 per hour C. $13.00 per hour D. $42.00 per hour Lawn Department 3,000 hours 1,800 gallons 1.100 invoices Bush Department 1,500 hours 800 gallons 400 invoices Plowing Department 3,500 hours 1,400 gallons 2,000 invoices