Pro$-$Craft Company computed the following activity rates to allocate overhead cost for the year.

$\backslash$table$[[$Activity$,,$Activity$],[$Materials handling,,$ $60$ per$],[$Quality inspection,,$ $50$ per$],[$Utilities$,,$$ $5$ per$],[$During January, the company produced the following$],[,$Activit,Usage$],[$Activity Cost Driver,Job A$,$Job B$],[\backslash$table$[[$Materials$],[$requisitions$]],5,3],[$Inspections$,8,4],[$Machine hours,$350,250]]$

$\backslash$table$[[$Allocate overhead based on actual activity usage$-$Job A$],[$Activity$,$Activity Usage,Activity Rate,Allocated Cost$],[$Materials handling,,,$],[$Quality inspection,,,$],[$Utilities$,,,],[$Total$,,,]]$

Allocate overhead based on actual activity usage$-$Job B

$\backslash$table$[[$Activity$,$Activity Usage,Activity Rate,Allocated Cost$],[$Materials handling,,,$],[$Quality inspection,,,$],[$Utilities$,,,],[$Total$,,,]]$