Steel Company uses activity-based costing and reports the following for this year. Allocate overhead costs to a job that uses 40 machine hours and 30 direct labor hours. Activity Budgeted Activity Usage Budgeted Cost Cutting Assembly $ 65,000 292,500 Activity Cost Driver Machine hours (MH) 2,500 machine hours Direct labor hours (DLH) 6,500 direct labor hours Total $ 357,500 Multiple Choice $2,390. $3,510. $3,650. $2,745. $2,455.