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 $480,000 $172,800 $212.500 $865,300 Cost driver Direct labor-hours Machine - hours Square feet of area Activity level 800,000 960,000 125,000 The accounting records show the Mossman Job consumed the following resources: Cost driver Direct labor-hours Machine - hours Square feet of area Actual level 220 1,800 70 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. $1.67 per dlh; $5.56 per mh; $0.59 per sq ft O B. $0.60 per dlh; $0.18 per mh; $1.70 per sq ft O C. $0.50 per dlh; $0.18 per mh; $1.78 per sq ft OD. $0.60 per dlh; $0.18 per mh; $1.60 per sq ft