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 $ 320,000 Polishing $ 135,000 Product modification 650,000 Providing power $ 260,000 System calibration 580,000 Additional information on the drivers for its production activities follows. Grinding and Polishing 8,000 machine hours Product modification 1,500 engineering hours Providing power 16,000 direct labor hours System calibration 1,050 batches Job 3175 Job 4286 Number of units 150 units 1,875 units Machine hours 250 MH 2,500 MH Engineering hours 26 eng. hours 20 eng. hours Batches 20 batches 60 batches Direct labor hours 420 DLH 3,780 DLH rev: 10_22_2020_QC_CS-236913 Required: 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.)