Pro-Craft Company computed the following activity rates to allocate overhead cost for the year. Activity Materials handling Quality inspection Utilities Activity Rate $ 64 per materials requisition $ 54 per inspection $5 per machine hour During January, the company produced the following two jobs. Allocate overhead cost to each job using the a Activity Cost Driver Materials requisitions Inspections Machine hours. Activity Usage Job A Job B 5 3 8 4 370 270 Allocate overhead based on actual activity usage-Job A Activity Materials handling Quality inspection Utilities Total Activity Usage Allocate overhead based on actual activity usage-Job B Activity Materials handling Quality inspection Utilities Total Activity Usage Activity Rate Allocated Cost Activity Rate Allocated Cost