Exercise 4-14 (Algo) Allocating overhead cost to jobs using activity-based costing LO P3 Pro-Craft Company computed the following activity rates to allocate overhead cost for the year. During January, the company produced the following two jobs. Allocate overhead cost to each job using the activity rates. \begin{tabular}{lrr} & \multicolumn{2}{c}{ Activity Usage } \\ \cline { 2 - 3 } Activity Cost Driver & Job A & Job B \\ Materials requisitions & 4 & 2 \\ Inspections & 7 & 3 \\ Machine hours & 365 & 265 \end{tabular}