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					$	135,000
Product modification		600,000
Providing power									$	255,000
System calibration		500,000

Additional information on the drivers for its production activities follows.

Grinding	13,000	machine hours
Polishing	13,000	machine hours
Product modification	1,500	engineering hours
Providing power	17,000	direct labor hours
System calibration	400	batches

	Job 3175		Job 4286
Number of units	200	units	2,500	units
Machine hours	550	MH	5,500	MH
Engineering hours	26	eng.hours	32	eng.hours
Batches	30	batches	90	batches
Direct labor hours	500	DLH	4,375	DLH

2, 3 & 4. 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 3175? What is the overhead cost per unit for Job 4286? (Round average overhead cost per unit to 2 decimal places.)