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 $ 120,000 Product modification 450,000 Providing power $ 255,000 System calibration 540,000 Additional information on the drivers for its production activities follows. Grinding and Polishing 11,000 machine hours Product modification 1,400 engineering hours Providing power 14,000 direct labor hours System calibration 1,500 batches Job 3175 Job 4286 Number of units 120 units 1,500 units Machine hours 450 MH 4,500 MH Engineering hours 31 eng. hours 18 eng. hours Batches 5 batches 15 batches Direct labor hours 450 DLH 4,050 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.)

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					$	120,000
Product modification		450,000
Providing power									$	255,000
System calibration		540,000

Additional information on the drivers for its production activities follows.

Grinding and Polishing	11,000	machine hours
Product modification	1,400	engineering hours
Providing power	14,000	direct labor hours
System calibration	1,500	batches

	Job 3175		Job 4286
Number of units	120	units	1,500	units
Machine hours	450	MH	4,500	MH
Engineering hours	31	eng. hours	18	eng. hours
Batches	5	batches	15	batches
Direct labor hours	450	DLH	4,050	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.)