Craft Pro Machining produces machine tools for the construction industry. The following details about overhead costs were taken from its company records. Grinding Polishing Product modification Providing power Systen calibration 320,000 608,00 500,000 $135,000 $255,080 Additional information on the drivers for its production activities follows 13,000 machine hours 13,000 machine hours Grinding Polishing Product modification Providing power System calibration 1,500 engineering hours 17,000 direct labor hours 400 batches Job 3175 200 units 550 MH Job 4286 2,580 units 5,500 MH Nunber of units Machine hours Engineering hours Batches Direct labor hours 26 eng.hours 30 batches 32 eng.hours 90 batches 500 DLH 4, 375 DLH