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 Polishing Product modification Providing power System calibration Indirect Labor $350,000 Indirect Materials Other Overhead $205,000 450,000 510,000 Additional information on the drivers for its production activities follows. Grinding and Polishing Product modification Providing power System calibration 15,000 machine hours. 1,600 engineering hours 17,000 direct labor hours 1,050 batches Job 3175 Job 4286 Number of units Machine hours 190 units 300 MH 2,375 units 3,000 MH Engineering hours Batches Direct labor hours. 32 eng. hours 20 batches eng. 34 hours 60 batches 510 DLH 4,590 DLH $255,000