Nile Corp. 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 Supervision of direct labor $234,000 Direct labor-hours 780,000 Machine maintenance $128,800 Machine-hours 920,000 Facility rent $266,000 Square feet of area 140,000 Total overhead costs $628,800 The accounting records show the Mossman Job consumed the following resources: Cost driver Actual level Direct labor-hours 300 Machine - hours 1,700 O A. $0.30 per dih; $0.14 per mh; $1.90 per sq ft OB. $3.33 per dih: $7.14 per mh: $0.53 per sq ft O c. $0.20 per dih; $0.14 per mh; $1.98 per sq ft OD. $0.30 per dih; $0.14 per mh; $1.80 per sq ft Machine maintenance Facility rent Total overhead costs $128,800 Machine - hours $266,000 Square feet of area $628,800 920,000 140,000 The accounting records show the Mossman Job consumed the following resources: Cost driver Actual level Direct labor-hours Machine - hours 1,700 Square feet of area 90 300 If Nile Corp. uses the three activity cost pools to allocate overhead costs, what are the activity - cost driver rates for supervision of direct labor, machine maintenance, and facility rent, respectively? O A. $0.30 per dlh; $0.14 per mh; $1.90 per sq ft O B. $3.33 per dih; $7.14 per mh: $0.53 per sq ft C. $0.20 per dlh; $0.14 per mh; $1.98 per sq ft D. $0.30 per dlh; $0.14 per mh: $1.80 per sq ft