pro-craft company computed the following activity rates to allocate overhead cost for the year.activity activity ratematerials handling $ 52 per materials requisitionquality inspection $ 42 per inspectionutilities $ 6 per machine hourduring january, the company produced the following two jobs. allocate overhead cost to each job using the activity rates.activity cost driver activity usagejob a job bmaterials requisitions 6 4inspections 9 5machine hours 310 210