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 $ 370,000 Polishing $ 130,000 Product modification 450,000 Providing power $ 230,000 System calibration 430,000 Additional information on the drivers for its production activities follows. Grinding 13,000 machine hours Polishing 13,000 machine hours Product modification 1,700 engineering hours Providing power 18,000 direct labor hours System calibration 550 batches Job 3175 Job 4286 Number of units 160 units 2,000 units Machine hours 400 MH 4,000 MH Engineering hours 26 eng. hours 20 eng. hours Batches 15 batches 45 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 activities 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.)