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 $316,000 $131,600 $184,000 $631,600 Cost driver Direct labor - hours Machine - hours Square feet of area Activity level 790,000 940,000 115,000 The accounting records show the Mossman Job consumed the following resources: Cost driver Direct labor - hours Machine - hours Actual level 240 1,700 O A. $0.40 per dlh; $0.14 per mh; $1.60 per sq ft O B. $0.30 per dlh; $0.14 per mh; $1.68 per sq ft O C. $2.50 per dlh; $7.14 per mh; $0.63 per sq ft OD. $0.40 per dlh; $0.14 per mh; $1.50 per sq ft