Craft Pro Machining produces machine tools for the construction industry. The following details about overhead costs were taken from its company records. Indirect Labor $320,000 I ndirect Materials Other Overhead Production Activity Grinding Polishing Product modification Providing power System calibration $130,000 550,000 $ 200, eee 520, eee Additional information on the drivers for its production activities follows. Grinding Polishing Product modification Providing power System calibration 11,eee machine hours 11,000 machine hours 1,5ee engineering hours 21, eee direct labor hours 1,050 batches Job 3175 170 units 500 MH Job 4286 2,125 units 5,000 MH Number of units Machine hours Engineering hours Batches Direct labor hours 34 eng. 36 eng. hours 15 batches 420 DLH hours 45 batches 3,780 DLH 2, 3 & 4. Compute the activity overhead rates using ABC. Combine the grinding and polishing activities into a single cost pool. Determine overhead costs to assign to the following 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.) Answer is complete but not entirely correct. Job 3175 Activity Overhead Cost Activity Drivers Activity Rate Activity driver incurred Grinding & Polishing $ 41.00 x 450,000 550.000 11,000 1.500 Machine hours Engineering 500 34 Product modification 367.00 X per machine hour per engineering hour per direct labor hour per batch Providing power 10.00 200,000 520,000 21,000 1,050 Direct labor hrs. batches System calibration 495.00 % 420 15 Total overhead cost Number of units in job 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 Job 3175 Job 4286 420 3,780 Plantwide OH rate $ 0.00 $ 0.00 Total Overhead Cost $ $ Units Produced 170 2,125 OH Cost per unit $ 249.97 $ 179.98