Gregory Enterprises has identified three cost pools to allocate overhead costs. The following estimates are provided for the coming year: Cost Pool Overhead Costs Cost driver Activity level 800,000 Supervision of direct labor $320,000 Direct labor-hours Machine maintenance $110,000 Machine-hours Facility rent $400,000 Square feet of area The accounting records show the Mossman Job consumed the following resources: 900,000 100,000 Cost driver Actual level Direct labor-hours 200 Machine-hours 1,600 Square feet of area 50 If Gregory Enterprises uses the three activity cost pools to allocate overhead costs, calculate the allocation rates for all activities and allocate overhead costs to Mossman Job