Craft Pro Machining produces machine tools for the construction industry. The following details about overhead costs were taken from its company records. Indirect Materials Other Overhead Indirect Labor $350,000 $130,000 Production Activity Grinding Polishing Product modification Providing power System calibration 600,000 $ 205,000 420,000 Additional information on the drivers for its production activities follows. Grinding and Polishing Product modification Providing power System calibration 19,000 machine hours 1,600 engineering hours 18,000 direct labor hours 850 batches Number of units Machine hours Engineering hours Batches Direct labor hours Job 3175 140 units 400 MH eng. 33 hours 25 batches 430 DLH Job 4286 1,750 units 4,000 MH eng. 28 hours 75 batches 3,870 DLH Number of units Machine hours Job 3175 140 units 400 MH Job 4286 1,750 units 4,000 MH eng 28 eng. Engineering hours Batches Direct labor hours 33 hours 25 batches 430 DLH hours 75 batches 3,870 DLH Required: 5. If the company uses a plantwide overhead rate based on direct labor hours, what is the overhead cost for each unit of Job 3175? Of Job 4286? (Do not round intermediate calculations. Round "OH Cost per unit" answers to 2 decimal places.) 0 Product DL hours Plantwide OH rate Total Overhead Cost Units Produced OH Cost per unit Job 3175 $ 0.00 $ 0 Job 4286 $ 0.00 $ 0 Sara's Salsa Company produces its condiments in two types: Extra Fine for restaurant customers and Family Style for home use. Salsa is prepared in department 1 and packaged in department 2. The activities, overhead costs, and drivers associated with these two manufacturing processes and the company's production support activities follow. Process Department 1 Activity Mixing Cooking Product testing Driver Machine hours Machine hours Batches Quantity 2,500 2,500 500 Department 2 Machine calibration Labeling Defects Overhead cost $ 6,100 10,900 114,100 $ 131, 100 $ 330,000 16,500 9,000 $ 355,500 $ 85,000 43,000 81,000 $ 209,000 Production runs Cases of output Cases of output 600 170,000 170,000 Support Recipe formulation Heat, lights, and water Materials handling Focus groups Machine hours Container types 85 2,500 10 Additional production information about its two product lines follows. Units produced Batches Machine hours Focus groups Extra Fine 36,000 cases 360 batches 1,050 MH 60 groups Family Style 134,000 cases 140 batches 1,450 MH 25 groups Support Recipe formulation Heat, lights, and water Materials handling $ 85,000 43,000 81,000 $ 209,000 Focus groups Machine hours Container types 85 2,500 10 Additional production information about its two product lines follows. Units produced Batches Machine hours Focus groups Container types Production runs Extra Fine 36,000 cases 360 batches 1,050 MH 60 groups 8 containers 270 runs Family Style 134,000 cases 140 batches 1,450 MH 25 groups 2 containers 330 runs 5. If the market price is $16 per case of Extra Fine and $10 per case of Family Style, determine the gross profit per case for each product. (Round your intermediate calculations and final answers to 2 decimal places.) Extra Fine Family Style