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 $ 180,000 Product modification 550,000 Providing power $ 210,000 System calibration 510,000 Additional information on the drivers for its production activities follows. Grinding 8,000 machine hours Polishing 8,000 machine hours Product modification 2,000 engineering hours Providing power 15,000 direct labor hours System calibration 250 batches Job 3175 Job 4286 Number of units 200 units 2,500 units Machine hours 350 MH 3,500 MH Engineering hours 31 eng. hours 22 eng. hours Batches 10 batches 30 batches Direct labor hours 410 DLH 3,690 DLH

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 following 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.)