Exercise 4-14 (Algo) Allocating overhead cost to jobs using activity-based costing LO P3 Pro-Craft Company computed the following activity rates to allocate overhead cost for the year. During January, the company produced the following two jobs. Allocate overhead cost to each job using the activity rates. \begin{tabular}{|c|c|c|c|} \hline \multicolumn{4}{|c|}{ Allocate overhead based on actual activity usage-Job A } \\ \hline Activity & Activity Usage & Activity Rate & Allocated Cost \\ \hline Materials handling & 4 & & \\ \hline Quality inspection & 7 & & \\ \hline \multicolumn{4}{|l|}{ Utilities } \\ \hline Total & & & $ \\ \hline \multicolumn{4}{|c|}{ Allocate overhead based on actual activity usage-Job B } \\ \hline Activity & Activity Usage & Activity Rate & Allocated Cost \\ \hline \multicolumn{4}{|l|}{ Materials handling } \\ \hline \multicolumn{4}{|l|}{ Quality inspection } \\ \hline \multicolumn{4}{|l|}{ Utilities } \\ \hline Total & & & $ \\ \hline \end{tabular}