Check my TB MC Qu. 17-110 (Algo) Steel Company uses activity-based... Steel Company uses activity-based costing and reports the following for this year. Allocate overhead costs to a job that uses 50 machine hours and 40 direct labor hours. Activity Cutting Assembly Total $ 108,800 Budgeted Cost Activity Cost Driver Machine hours (MB) 384,800 Direct labor hours (DLH) $ 493,600 Budgeted Activity Usage 3,400 machine hours. 7,400 direct labor hours Multiple Choice $3.348 $3,680 $4,720