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

$$794,000$

$$140,000$

$$216,000$

$$1,150,000$

Cost driver

Direct labor $-$ hours

Machine$-$hours

Square feet of area

Activity level

$920,000$

$1,040,000$

$130,000$

The accounting records show the Mossman Job consumed the following resources:

Cost driver

Direct labor$-$hours

Machine$-$hours

Sauare feet of area

Actual level

$230$

$1,547$

$50$

A$.$ $$0\mathrm{.}86$ per direct labor $-$ hour

B$.$ $$0\mathrm{.}80$ per direct labor $-$ hour

C$.$ $$1\mathrm{.}16$ per direct labor $-$ hour

D$.$ $$1\mathrm{.}25$ per direct labor $-$ hour