Craft Pro Machining produces machine tools for the construction industry. The following details about overhead costs were taken from its company records Production Activity Grinding Polishing Product modification Providing power System calibration Indirect Labor Indirect Materials Other Overhead $330,000 650,000 450,000 $110,000 $225,000 Additional information on the drivers for its production activities follows Grinding Polishing Product modification Providing power System calibration 18,000 machine hours 18,000 machine hours 1,400 engineering hours 13,000 direct labor hours 1,450 batches Job 3175 180 units 500 MH Job 4286 2,250 units 5,000 MH Number of units Machine hours Engineering hours Batches Direct labor hours en eng hourS hourS 15 batches 470 DLH 45 batches 4,230 DLH