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 S766,000 $100,000 $215,000 $1,081,000 Cost driver Direct labor-hours Machine - hours Square feel of area Activity level 940,000 340,000 160,000 The accounting records show the Mossman Job consumed the following resources The accounting records show the Mossman Job consumed the following resources Actual level 230 Cost driver Direct labor-hours Machine - hours Square feet of area 1,681.68 If direct labor-hours are considered the only overhoad cost driver, what is the single cost driver rato for Milan? O A. $0.81 per direct labor-hour OB. SO.87 per direct labor-hour OC. $1.23 per direct labor-hour OD. $1.15 per direct labor-hour At the Spring Valley Company, the cost of the personnel department has always been charged to production departments based upon number of employees. Recently, opinions gathered from the department managers indicate that the number of new hires might be a better predictor of personnel costs. Total personnel department costs are $293 DDD. Department Nurnber of employees Nurnber of new hires If the number of employees is considered the cost driver, what amount of personnel costs will be allocated to Department A? (Round any intermediary calculations two decimal places and your final answer to the nearest dollar.) O A $29.300 OB. $34552 OC. $6.910 OD. $140 239