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 $380,000 Direct labor-hours 760,000

Machine maintenance $120,000 Machine-hours 960,000

Facility rent $200,000 Square feet of area 125,000

Total overhead costs $640,000

The accounting records show the Mossman Job consumed the following resources:

Cost driver Actual level

Direct labor-hours 200

Machine-hours 1,600

Square feet of area 50

Using the three cost pools to allocate overhead costs, what is the total amount of overhead costs to be allocated to the Mossman Job?

A) $389.00

B) $380.00

C) $385.50

D) $376.00