Craft Pro Machining produces machine tools for the construction industry. The following details about overhead costs were taken from its company records.

Production ActivityIndirect LaborIndirect MaterialsOther OverheadGrinding$400,000Polishing$135,000Product modification550,000Providing power$255,000System calibration450,000

Additional information on the drivers for its production activities follows.

Grinding16,000machine hoursPolishing16,000machine hoursProduct modification1,500engineering hoursProviding power14,000direct labor hoursSystem calibration550batches

Job 3175Job 4286Number of units180units2,250unitsMachine hours550MH5,500MHEngineering hours32eng. hours30eng. hoursBatches15batches45batchesDirect labor hours510DLH4,590DLH

2, 3 & 4.Compute the activity overhead rates using ABC. Combine the grinding and polishing activities into a single cost pool. Determine overhead costs to assign to the following 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.)