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

$\backslash$table$[[$Activity$,,$Activ$],[$Materials handling,,$$53$ per$],[$Quality inspection,,$$43$ per$],[$Utilities$,,$$$5$ per$],[$During January, the comp,produced t$,$the follo$],[,$Activity,Usage$],[$Activity Cost Driver,Job A$,$Job B$],[\backslash$table$[[$Materials$],[$requisitions$]],4,2],[$Inspections$,7,3],[$Machine hours,$315,215]]$

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