Pro-Craft Company computed the following activity rates to allocate overhead cost for the year. Activity Materials handling Quality inspection Utilities Activity Rate $50 per materials requisition $40 per inspection $5 per machine hour During January, the company produced the following two jobs. Allocate overhead cost to each job using the activity rates. Activity Cost Driver Materials requisitions Inspections Machine hours Activity Usage Job A 5 8 300 Allocate overhead based on actual activity usage-Job A Activity Activity Usage Materials handling Quality inspection Utilities Total Allocate overhead based on actual activity usage-Job B Activity Activity Usage Materials handling Quality inspection Job B 3 4 200 Activity Rate Activity Rate Allocated Cost Allocated Cost

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