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 $390,000 Polishing $180,000 Product modification 650,000 Providing power $220,000 System calibration 520,000 Additional information on the drivers for its production activities follows. Grinding and Polishing Product modification Providing power System calibration 15,000 machine hours 1,300 engineering hours 13,000 direct labor hours 400 batches Job 4286 2,750 units 3,000 MH Number of units Machine hours Engineering hours Batches Direct labor hours Job 3175 220 units 300 MH 31 eng. hours 10 batches 510 DLH 36 eng. hours 30 batches 4,590 DLH 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 Product modification Overhead assigned Active inc Machine hours Engineering Providing power Syster calibration Direct labore batches 09 Job 3175 ctivity Drivers Activity Rate Activity driver incurred Overhead assigned Job 4286 Activity driver Overhead incurred assigned Machine hours Engineering hes Direct labor hrs batches