Global Enterprises has identified three cost pools and three corresponding cost drivers to allocate overhead costs. The following estimates are provided for the coming year:

$\backslash$table$[[$Cost Pool,Overhead Costs,Cost Driver,Activity Level$],[$Supervision of direct labor,$$480,000,$Direct labor$-$hours,$800,000],[$Machine maintenance,$$220,000,$Machine$-$hours,$550,000],[$Facility rent,$$260,000,$Square feet of area,$100,000],[$Total overhead costs,$$960,000,,]]$

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

$\backslash$table$[[$Cost Driver,Activity Level$],[$Direct labor$-$hours,$600],[$Machine$-$hours,$2,100],[$Square feet of area,$90]]$

Global Enterprises uses the three activity cost pools to allocate overhead costs, what are the activity$-$cost driver rates for the supervision of direct labor, machine maintenance, and facility rent, respectively?

Select one:

a$.$ $$1\mathrm{.}20$ per direct labor hour, $$0\mathrm{.}50$ per machine hour, $$3\mathrm{.}60$ per sq ft

b$.$ $$0\mathrm{.}60$ per direct labor hour, $$0\mathrm{.}40$ per machine hour, $$2\mathrm{.}60$ per sq $ft$

c$.$ $$2\mathrm{.}50$ per direct labor hour, $$0\mathrm{.}50$ per machine hour, $$1\mathrm{.}00$ per sq $ft$

d$.$ $$0\mathrm{.}80$ per direct labor hour, $$0\mathrm{.}10$ per machine hour, $$2\mathrm{.}40$ per sq ft