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	$	370,000
Polishing					$	190,000
Product modification		550,000
Providing power									$	255,000
System calibration		500,000

Additional information on the drivers for its production activities follows.

Grinding and Polishing	17,000	machine hours
Product modification	1,700	engineering hours
Providing power	17,000	direct labor hours
System calibration	1,400	batches

	Job 3175		Job 4286
Number of units	120	units	1,500	units
Machine hours	350	MH	3,500	MH
Engineering hours	29	eng. hours	26	eng. hours
Batches	30	batches	90	batches
Direct labor hours	470	DLH	4,230	DLH

rev: 10_22_2020_QC_CS-236913

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.)

Product DL hours Units Produced OH Cost per unit Plantwide OH Total Overhead Cost rate $ 0.00 $ $ 0.00 $ EA Job 3175 Job 4286 0 $ 0