Teal Sports offers 2 different types of water sport activitiessailfish rental and banana boat rides. The company has two different activitieslifeguarding and maintenancethat provide input into its cost objectives. Data on estimated overhead for the year follows:

Activity	Driver	Estimated Overhead Cost	Sailfish Rental Estimate	Boat Rides Estimate
Lifeguarding	# of Labor hours	$63,940	3,280 hours	2,280 hours
Maintenance	Hours of riding time	$88,000	1,500 hours	2,500 hours

What overhead rates will be used in each department to assign costs to the banana boat rides?

Lifeguarding Maintenance

A. $28.04 $22.00

B. $11.50 $22.00

C. $28.04 $35.20

D. $11.50 $35.20