Machining $1,000,000 5,000 machine hours Quality control $337,500 4,500 test run During Jan 2019, Janie and David machined and assembled Job 500. Janie worked a total of 10 hours on the job, while David worked 5 hours on the job. Janie is paid at $ 25 per hour wage rate, while David is paid $ 30 per hour because of her additional experience level. Direct materials requisitioned for Job 500 totaled $ 1,050. The following hours, and 2 quality control tests. 1 Compute the activity cost allocation rates for the year. 2 Complete the following job cost record for Job 500: Job Cost Record JOB 500 Manufacturing Costs Direct materials Direct labor Manufacturing overhead Total job cost