Quick Start Engines Has Two Departments, Assembly and Testing $\text { The above activities are used by the two departments as follows: }$

Quick Start Engines has two departments, Assembly and Testing. You are given the following information about the costs of 5 activities that occur at the manufacturing plant monthly: $\begin{array}{lrl}\text { Activity } &\text {Total Costs } &\text { Volume of Cost Driver }\\\hline\text { Material handling } & \$ 100,000 & 200,000 \text { parts } \\\text { Supervision of direct labour } & 105,000 & 70 \text { employees } \\\text { Janitorial and cleaning } & 150,000 & 3,000 \text { hours } \\\text { Machining } & 240,000 & 6,000 \text { machine hours } \\\text { Total costs } & \$595,000 &\end{array}$

$\text { The above activities are used by the two departments as follows: }$
$\begin{array}{lll}&\text { Assembly }&\text {Testing }\\\hline\text { Material handling } & 150,000 \text { parts } & 50,000 \text { parts } \\\text { Supervision of direct labour } & 30 \text { employees } & 40 \text { employees } \\\text { Time spent cleaning } & 2,000 \text { hours } & 1,000 \text { hours } \\\text { Number of machine hours } & 4,000 \text { machine hours } 2,000 \text { machine hours }\end{array}$ What is the ABC allocation rate for supervision of direct labour?

A) $3,500 per employee
B) $1,500 per employee
C) $0.50 per part
D) $50 per hour spent in supervision