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 $160,000 Product modification 550,000 Providing power $230,000 System calibration 520,000 Additional information on the drivers for its production activities follows. Grinding Polishing Product modification Providing power System calibration 17,000 machine hours 17,000 machine hours 2,000 engineering hours 15,000 direct labor hours 1,250 batches Number of units Machine hours Engineering hours Batches Direct labor hours Job 3175 210 units 450 MM 33 eng. hours 10 batched 440 DL Job 4286 2,625 units 4,500 MH eng. 20 hours 30 batches 3,960 DLH 5. If the company uses a plantwide overhead rate based on direct labor hours, what is the overhead cost for each unit of Job 31757 of Job 4286? (Do not round Intermediate calculations. Round "OH Cost per unit" answers to 2 decimal places.) Product OL hours Plantwide OH rate Total Overhead Cost Units Produced OH Cost per unit Job 3175 Job 4286