Time left 0:00:13 Activity: Allocation EstimatedSail Fishing base OH cost Estimate estimate Design # of designs $180,000 22 23 designs designs $994,000 4,500 2,500 hours hours Production Labor hours What overhead rates will be used in each department to assign costs to the sail boats? Select one: O a. Design $88,000 ; Production $639,000 O b. Design $8,182 : Production $220.89 O c. Design $4,000 : Production $220.89 O d. Design $4,000 : Production $142.00