Craft Pro Machining produces machine tools for the construction industry. The following details about overhead costs were taken from its company records. Indirect Labor $310,000 Indirect Materials Other Overhead $185,000 Production Activity Grinding Polishing Product modification Providing power System calibration 450,000 $215,000 560,000 Additional information on the drivers for its production activities follows. Grinding Polishing Product modification Providing power System calibration 14,000 machine hours 14,000 machine hours 1,800 engineering hours 18,000 direct labor hours 250 batches Job 3175 170 units 450 MH Job 4286 2,125 units 4,500 MH Number of units Machine hours Engineering hours Batches Direct labor hours 27 eng. 24 eng. hours 30 batches 520 DLH hours 90 batches 4,680 DLH 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.) Product DL hours Plantwide OH rate Total Overhead Cost Units Produced OH Cost per unit Job 3175 Job 4286