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	$	370,000
Polishing					$	165,000
Product modification		550,000
Providing power									$	265,000
System calibration		520,000

Additional information on the drivers for its production activities follows.

Grinding and Polishing	12,000	machine hours
Product modification	1,400	engineering hours
Providing power	13,000	direct labor hours
System calibration	850	batches

	Job 3175		Job 4286
Number of units	170	units	2,125	units
Machine hours	350	MH	3,500	MH
Engineering hours	32	eng. hours	32	eng. hours
Batches	15	batches	45	batches
Direct labor hours	460	DLH	4,140	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.)