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 Production Activity Indirect Labor Grinding $350,000 Polishing Product modification 450,000 Providing power System calibration 480,000 $185,000 $215,000 Additional information on the drivers for its production activities follows. Grinding and Polishing Product modification Providing power System calibration 9,000 machine hours 2,100 engineering hours 18,000 direct labor hours 1,450 batches Number of units Machine hours Engineering hours Batches Direct labor hours Job 3175 110 units 400 MH 32 eng. hours 30 batches 440 DLH Job 4286 1,375 units 4,000 MH eng. 20 hours 90 batches 3,960 DLH Required: 1. Classify each activity as unit level, batch level, product level, or facility level. Grinding Polishing Product modification Providing power System calibration 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 Overhead Cost Activity Drivers Activity Rate Activity driver incurred Activity Grinding & Polishing Overhea assigne Machine hours Product modification Engineering hrs. Providing power Direct labor hrs. System calibration batches