Nile Corp. 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 $76,000 $145,600 $207,000 $428,600 Cost driver Direct labor-hours Machine - hours Square feet of area Activity level 760,000 910.000 115,000 The accounting records show the Mossman Job consumed the following resources: Cost driver Direct labor-hours Machine - hours Square feet of area Actual level 300 1.700 90 Using the three cost pools to allocate overhead costs, what is the total amount of overhead costs to be allocated to the Mossman Job? O A. $441.20 OB. $464.00 O c. $455.00 OD. $13,675.00