Craft Pro Machining produces machine tools for the construction industry. The following details about overhead costs were taken from its company records. Production Activity Grinding Indirect Labor $340,000 Indirect Materials Other Overhead Polishing $140,000 Product modification 500,000 Providing power $220,000 System calibration 510,000 Additional information on the drivers for its production activities follows. Grinding and Polishing Product modification Providing power System calibration 20,000 machine hours 2,000 engineering hours 18,000 direct labor hours. 1,100 batches Job 3175 Number of units 150 units Machine hours 450 MH Engineering hours 27 eng. hours Batches 10 batches Direct labor hours 420 DLH Job 4286 1,875 units 4,500 MH eng. 30 hours 30 batches 3,780 DLH