Craft Pro Machining produces machine tools for the construction industry. The following details about overhead costs were taken from its company records. Indirect Labor $370,000 Indirect Materials Other Overhead Production Activity Grinding Polishing Product modification Providing power System calibration $ 200,000 550,000 $210,000 500,000 Additional information on the drivers for its production activities follows. Grinding Polishing Product modification Providing power System calibration 20,000 machine hours 20,000 machine hours 1,700 engineering hours 20,000 direct labor hours 300 batches Job 3175 120 units 400 MH Job 4286 1,500 units 4,000 MH Number of units Machine hours Engineering hours Batches Direct labor hours 34 eng. 20 eng. hours 25 batches 510 DLH hours 75 batches 4,590 DLH Required: 2, 3 & 4. Compute the activity overhead rates using ABC. Combine the grinding and polishing activities into a single Determine overhead costs to assign to the above jobs using ABC. What is the overhead cost per unit for Job 3175? overhead cost per unit for Job 4286? (Round your activity rate and average overhead cost per unit to 2 decimal "overhead assigned" to the nearest whole dollar.) Overhead Cost Activity Rate Activity Grinding & Polishing Product modification Activity Drivers Machine hours Engineering hrs. Providing power Direct labor hrs. System calibration batches lishing activities into a single cost pool. d cost per unit for Job 3175? What is the cost per unit to 2 decimal places. Round Job 3175 Job 4286 Activity driver Overhead incurred assigned Activity Rate Overhead assigned Activity driver incurred