Pro-Craft Company computed the following activity rates to allocate overhead cost for the year. Activity Materials handling Quality inspection Utilities Activity Rate $59 per materials requisition $49 per inspection $6 per machine hour During January, the company produced the following two jobs. Allocate overhead cost to each job using the activity rates. \begin{tabular}{lrr} & \multicolumn{3}{c}{ Activity } & Usage \\ \cline { 2 - 3 } Activity Cost Driver & Job A & Job 8 \\ Materials requisitions & 4 & 2 \\ Inspections & 7 & 3 \\ Machine hours & 345 & 245 \end{tabular}