9.

Craft Pro Machining produces machine tools for the construction industry. The following details about overhead costs were taken from its company records.

Production Activity	Indirect Labor				Indirect Materials				Other Overhead
Grinding	$	390,000
Polishing					$	200,000
Product modification		450,000
Providing power									$	220,000
System calibration		570,000

Additional information on the drivers for its production activities follows.

Grinding	9,000	machine hours
Polishing	9,000	machine hours
Product modification	1,800	engineering hours
Providing power	17,000	direct labor hours
System calibration	900	batches

	Job 3175		Job 4286
Number of units	160	units	2,000	units
Machine hours	300	MH	3,000	MH
Engineering hours	33	eng. hours	28	eng. hours
Batches	20	batches	60	batches
Direct labor hours	450	DLH	4,050	DLH

Grinding
Polishing
Product modification
Providing power
System calibration