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 $400,000 Polishing $175,000 Product modification 650,000 Providing power $235,000 System calibration 450,000 Additional information on the drivers for its production activities follows. Grinding and Polishing Product modification Providing power System calibration 12,000 machine hours 2,100 engineering hours 17,000 direct labor hours 750 batches Job 3175 Job 4286 Number of units 140 units Machine hours 300 MH 1,750 units 3,000 MH Engineering hours 31 eng. hours eng. 20 hours Batches Direct labor hours. 15 batches 45 batches 420 DLH 3,780 DLH