5 Required information (The following information applies to the questions displayed below.] Part 5 of 5 Craftmore Machining produces machine tools for the construction industry. The following details about overhead costs were taken from its company records. 2 points Indirect Materials Other Overhead Indirect Labor $320,000 $135,000 Production Activity Grinding Polishing Product modification Providing power System calibration 600,000 $ 255,000 eBook 500,000 Additional information on the drivers for its production activities follows. Print References Grinding Polishing Product modification Providing power System calibration 13,000 machine hours 13,000 machine hours 1,500 engineering hours 17,000 direct labor hours 400 batches Number of units Machine hours Engineering hours Batches Direct labor hours Job 3175 200 units 550 MH 26 eng. hours 30 batches 500 DLH Job 4286 2,500 units 5,500 MH 32 eng. hours 90 batches 4,375 DLH 5a. Compare the overhead costs per unit computed in requirements 3 and 4 for each job. (Round your answers to 2 decimal places.) Average Overhead Cost Job 3175 Job 4286 Using ABC Using plantwide rate