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					$	215,000
Product modification		500,000
Providing power									$	255,000
System calibration		430,000

Additional information on the drivers for its production activities follows.

Grinding and Polishing	9,000	machine hours
Product modification	1,400	engineering hours
Providing power	16,000	direct labor hours
System calibration	300	batches

	Job 3175	Job 4286
Number of units	190	units	2,375	units
Machine hours	450	MH	4,500	MH
Engineering hours	27	eng. hours	22	eng. hours
Batches	30	batches	90	batches
Direct labor hours	480	DLH	4,320	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.)