Craft Pro Machining produces machine tools for the construction industry. The following details about overhead costs were taken from its company records. Indirect Materials Other Overhead Indirect Labor $330,000 $200,000 Production Activity Grinding Polishing Product modification Providing power System calibration 600,000 $220,000 540,000 Additional information on the drivers for its production activities follows. Grinding and Polishing Product modification Providing power System calibration 15,000 machine hours 1,800 engineering hours 17,000 direct labor hours 1,500 batches Number of units Machine hours Job 3175 130 units 550 MH eng. 29 hours 25 batches 410 DLH Job 4286 1,625 units 5,500 MH eng. 24 hours 75 batches 3,690 DLH Engineering hours Batches Direct labor hours Required: 2, 3 & 4. Compute the activity overhead rates using ABC. Combine the grinding and polishing costs into a single cost pool. Determine overhead costs to assign to the above jobs using ABC. What is the overhead cost per unit for Job 3175? What is the overhead cost per unit for Job 4286? (Round your activity rate and average overhead cost per unit to 2 decimal places. Round "overhead assigned" to the nearest whole dollar.) Job 3175 Activity Overhead Cost Activity Drivers Activity Rate Activity driver incurred Grinding & Polishing Machine hours Product modification Engineering hrs. Providing power Direct labor hrs. System calibration batches Job 3175 Overhead assigned Job 4286 Activity driver Overhead incurred assigned Activity driver incurred Required: 5. If the company uses a plantwide overhead rate based on direct labor hours, what is the overhead cost for each unit of Job 3175? Of Job 4286? (Do not round intermediate calculations. Round "OH Cost per unit" answers to 2 decimal places.) 0 Product DL hours Plantwide OH rate Total Overhead Cost Units Produced OH Cost per unit Job 3175 $ 0.00 $ 0 Job 4286 $ 0.00 $ 0