Activity Materials handling Quality inspection Utilities Activity Rate $ 54 per materials requisition $ 44 per inspection $5 per machine hour During January, the company produced the following two jobs. Allocate overhead cost to each job using the activity rates. Activity Cost Driver Materials requisitions Inspections Machine hours Activity Usage Job A Job B 5 3 8 4 320 220 Allocate overhead based on actual activity usage-Job A Activity Materials handling Quality inspection Utilities Total Activity Usage Allocate overhead based on actual activity usage-Job B Activity Materials handling Activity Usage Activity Rate Allocated Cost $ 0 Activity Rate Allocated Cost