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 Product modification 500,000 Providing power Systen calibration $90,000 $130,000 Additional Information on the drivers for its production activities follows Grinding and Polishing Product modification Providing power System calibration Number of units Hachine hours 15,000 machine hours 2,000 engineering hours 15,000 direct labor hours 1,200 batches Job 4244 2,000 unite Job 3175 160 unit 450 M Engineering hours Batches Direct labor hour hours 15 batches 440 D 3,960 hours 45 batches $215,000 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) Activity Grinding & Polishing Product modification Providing power System calibration Overhead Cost Activity Drivers Machine hours Engineering hrs Direct labor hrs batches Job 3175 Activity Rate Activity driver incurred Overhead assigned Jub Overhead assigned Activity driver incined