Milan Manufacturing Company has identified three cost pools 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 $724,000 $100,000 $210.000 $1,034,000 Cost driver Direct labor-hours Machine - hours Square feet of area Activity level 940,000 840,000 120,000 The accounting records show the Mossman Job consumed the following resources: Cost driver Direct labor-hours Machine-hours Square feet of area Actual level 220 1,681.68 70 If direct labor-hours are considered the only overhead cost driver, what is the single cost driver rate for Milan? . O A. $0.91 per direct labor-hour OB. $1.30 per direct labor-hour OC. $0.77 per direct labor-hour OD. $1.10 per direct labor-hour