Craft Pro Machining produces machine tools for the construction industry. The following details about overhead cost were taken from its company records, Production activity Indirect Labor Indirect Materials Other Overhead Grinding $380,000 Polishing $185,000 Product modification 600,000 Providing power $255,000 Syatem calibration 530,000 Additional Information on the drivers for its production activities follows. Grinding Polishing Product modification Providing power Systen calibration 15,000 machine hours 15,000 machine hour 2,100 engineering hours 18,000 direct labor hours 650 batches Number of units Machine hours Engineering hours Batches Direct labor hours Job 3175 200 units 350 MH ong. 32 hours 5 batches 470 DLH Job 4286 2,500 units 3,500 MH eng. 36 hours 15 batches 4,230 DLH Polisi Product modification Dovim power Systen calibration 15.000 machine hours 2.100 engineering hours 10,000 direct labor.bours 650 batches bet ot unit Machine hours Enring hours Hatehe Direct Isbor hours Job 3175 200 unit 250 32 ang hos 5 batches 470 Job 2.500 onite 3,500 hours 15 batchen 4,23 3 30:30 2,384. 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 31757 What is the overhead cost per unn for Job 42867 (Round your activity rate and average overhead cost per unit to 2 decimal places. Round "overhead assigned to the nearest whole dollar) ve A Odos Ativity M ALVAY Orthing Polishing Product modton Alvy One Machine hou Engineering Providing power Dystomation Deborus banche