0 Required information Problem 17-3A Applying activity-based costing LO P1, P3, A1, A2, C3 [The following information applies to the questions displayed below.] Craft Pro Machining produces machine tools for the construction industry. The following details about overhe costs were taken from its company records. Production Activity Indirect Labor Indirect Materials Other Overhead Grinding $350,000 Polishing Product modification 500,000 Providing power System calibration 580,000 $225,000 Additional information on the drivers for its production activities follows. Grinding and Polishing Product modification Providing power System calibration Number of units Machine hours. Engineering hours Batches Direct labor hours 8,000 machine hours 1,900 engineering hours 21,000 direct labor hours 1,500 batches Job 3175 220 units 550 MH 30 eng. hours 35 batches 470 DLH Job 4286 2,750 units 5,500 MH 24 eng. hours 105 patches 4,230 DLH $200,000