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Harper Co$.$ supplied the following data for use in its activity$-$based costing $($ABC$)$ system.

Labor$-$related overhead costs total $$250,000$

Machinery$-$related overhead costs total $$150,000.$

Below are the company$$s three cost pools and the measures related to those cost pools:

Cost pool $1$: Resource support costs are allocated based on $50,000$ total direct labor$-$hours

Cost pool $2$: Order processing costs are allocated based on $200$ orders

Cost pool $3$: General costs are facility$-$level costs

Labor$-$related overhead costs are estimated to consume $50\%$ of resource support costs, $40\%$ order processing costs, and $10\%$ of general costs. Machinery$-$related overhead costs are estimated to consume $25\%$ of resource support costs, $25\%$ of order processing costs, and $50\%$ of general costs.

What is the allocation rate used to allocate resource support costs?

Group of answer choices

A$.$ $$3\mathrm{.}25$ per direct labor hour

B$.$ $$3\mathrm{.}30$ per direct labor hour

C$.$ $$3\mathrm{.}15$ per direct labor hour

D$.$ $$4\mathrm{.}50$ per direct labor hour

E$.$ $$3\mathrm{.}75$ per direct labor hour

Harper Co$.$ received a new job that consists of $10$ separate orders and requires a total of $500$ direct$-$labor hours. What is the total overhead cost that will be allocated to this job?

Group of answer choices

A$.$ $$9,200$

B$.$ $$8,300$

C$.$ $$7,250$

D$.$ $$7,500$

E$.$ $$8,500$

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