Steel Company uses activity-based costing and reports the following for this year. Allocate overhead costs to a job that uses 50 machine hours and 40 direct labor hours. Activity Cutting Assembly $ 129,200 390,000 Total $ 519,200 Budgeted Cost Activity Cost Driver Machine hours (MH). Budgeted Activity Usage 3,800 machine hours Direct labor hours (DLH) 7,800 direct labor hours Multiple Choice $5,450. $5,600. $4,050. $3,700. $3,750.