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					$	160,000
Product modification		400,000
Providing power									$	250,000
System calibration		500,000

Additional information on the drivers for its production activities follows.

Grinding and Polishing	11,000	machine hours
Product modification	1,800	engineering hours
Providing power	16,000	direct labor hours
System calibration	1,400	batches

	Job 3175		Job 4286
Number of units	120	units	1,500	units
Machine hours	300	MH	3,000	MH
Engineering hours	29	eng. hours	30	eng. hours
Batches	5	batches	15	batches
Direct labor hours	410	DLH	3,690	DLH

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.) Job 3175 Job 4286 Activity driver Overhead incurred assigned Activity Overhead Cost Activity Drivers Activity Rate Overhead assigned Activity driver incurred Machine hours Grinding & Polishing Product modification Engineering hrs. Direct labor hrs. Providing power System calibration batches