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: 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.)