ed Pro-Craft Company computed the following activity rates to allocate overhead cost for the year. Activity Materials handling, Quality inspection Utilities Activity Rate $ 50 per materials requisition $40 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. H ok Activity Cost Driver Materials requisitions Inspections Machine hours Activity Usage Job A 5 8 Job B 3 4 300 200