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

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

Activity    Activity Rate
Materials handling    $ 50    per materials requisition
Quality inspection    $ 40    per inspection
Utilities    $ 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    Activity Usage
Job A    Job B
Materials requisitions    5    3
Inspections    8    4
Machine hours    300    200

 

Thanks