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Nile Corp. has identified three cost pools to allocate overhead costs. The following estimates are provided for the coming ye

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Cost pool Overhead cost (a) Activity level (b) Activity rate (a/b)
Supervision of direct labor 316000 790000 0.40 per dlh
Machine maintenance 131600 940000 0.14 per mh
Facility rent 184000 115000 1.60 per sq ft
Answer : Option A
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