Winterberry Industries has identified three different activities as cost drivers; machine setups, machine hours, and inspections. The overhead and usage are:

Overhead per activity: 75,000 111,027 85,500

Annual usage: 6,200 6,531 18,000

Calculate the overhead rate for each of the three activities

A: $12.10, 17.00, 4.80

B: 12.10, 17.10, 4.75

C: 12.10, 17, 4.75

D: 12.00, 17, 4.75