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 $205,000 Product modification 600,000 Providing power $ 200,000 Systen calibration 430.000 Additional information on the drivers for its production activities follows. Grinding Polishing Product modification Providing power Systen calibration 18,000 machine hours 18,000 machine hours 1,900 engineering hours 13,000 direct labor. hours 300 batches Job 3175 140 units 350 1 tumor of units Machine nours Engineering hours Betches recebo hours Job 4258 1y750 unit: 3,500 H che 34. hours 15 batches 500 OLH 45 batches 4,500 OLH Grinding Polishing Product modification Providing power System calibration