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 Direct labor -hours Activity level $320,000 Supervision of direct labor 800,000 Machine hours 970,000 Machine maintenance $174,600 Facility rent $238,000 Square feet of area 140,000 $732,600 Total overhead costs The accounting records show the Mossman Job consumed the following resources: Actual level Cost driver Direct labor-hours 280 Machine -hours 1,600 Square feet of area 70 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. $512.00 B. $9,630.07 O C. $496.60 O D. $519.00