Pro-Craft Company computed the following activity rates to allocate overhead cost for the year Activity Activity Rate Materials handling $ 67 per materials requisition Quality inspection $ 57 per inspection Utilities $6 per machine hour During January, the company produced the following two jobs. Allocate overhead cost to each job using the activity rates Activity Usage Activity Cost Driver Job Jobs Materials requisitions Inspections Machine hours 385 285 25 5 8 Activity Rate Allocated Cost Allocate overhead based on actual activity usage JobA Activity Activity Usage Materials handling Quality inspection Utilities Total Activity Rate Allocated Cont Allocate overhead based on actual activity usage Job B Activity Activity Usage Materials handling Quality inspection Unities Total