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 Overhead Costs $395,000 Cost driver Direct labor - hours Activity level 790,000 Machine $118,800 Machine - hours 990,000 maintenance Facility rent Total $228,000 $741,800 Square feet of area 120,000 overhead costs A. $0.50 per dlh; $0.12 per mh; $1.80 per sq ft B. $2.00 per dlh; $8.33 per mh; $0.53 per sq ft C. $0.40 per dlh; $0.12 per mh; $1.98 per sq ft D. $0.50 per dlh; $0.12 per mh; $1.90 per sq ft