Teal Sports Offers 2 Different Types of Water Sport Activities-Sailfish

Teal Sports offers 2 different types of water sport activities-sailfish rental and banana boat rides. The company has two different activities-lifeguarding and maintenance-that provide input into its cost objectives. Data on estimated overhead for the year follows:
$\begin{array}{|l|c|c|c|c|}\hline{\text { Activity }} & \text { Driver } & \begin{array}{c}\text { Estimated } \\\text { Overhead Cost }\end{array} & \begin{array}{c}\text { Sailfish Rental } \\\text { Estimate }\end{array} & \begin{array}{c}\text { Boat Ricles } \\\text { Estimate }\end{array} \\\hline \text { Lifeguarding } & \text { \# of Labor hours } & \$ 63,940 & 3,280 \text { hours } & 2,280 \text { hours } \\\hline \text { Maintenance } & \text { Hours of riding time } & \$ 88,000 & 1,500 \text { hours } & 2,500 \text { hours } \\\hline\end{array}$
What overhead rates will be used in each department to assign costs to the banana boat rides? $$\begin{array} { c c c } \text { A. } & \text { Lifeguarding } & \text { Maintenance } \\\text { B. } & \$ 28.04 & \$ 22.00 \\\text { C. } & \$ 11.50 & \$ 22.00 \\\text { D. } & \$ 28.04 & \$ 35.20 \\\$ 11.50 & \$ 35.20\end{array}$$