Craft Pro Machining produces machine tools for the construction industry. The following details about overhead costs were taken from its company records. Indirect Materials Indirect Labor $360,000 Other Overhead Production Activity Grinding Polishing Product modification Providing power System calibration $220,000 600,000 $250,000 520,000 Additional information on the drivers for its production activities follows. Grinding Polishing Product modification Providing power System calibration 13,000 machine hours 13,000 machine hours 2,000 engineering hours 16,000 direct labor hours 250 batches Number of units Machine hours Engineering hours Batches Direct labor hours Job 3175 190 units 300 MH 31 eng. hours 30 batches 470 DLH Job 4286 2,375 units 3,000 MH 36 eng. hours 90 batches 4,230 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.) Product DL hours Plantwide OH rate Total Overhead Cost Units Produced OH Cost per unit Job 3175 Job 4286