TB MC Qu. 17-110 (Algo) Steel Company uses activity-based... 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 Cutting Activity Cost Driver Budgeted Activity Usage 3,500 machine hours Budgeted Cost Assembly Total $ 119,000 397,500 $ 516,500 Machine hours (MH) Direct labor hours (DLH) 7,500 direct labor hours Multiple Choice $3,233. $2,950. $5,410. $3,447. $5,270.