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 $390,000 Polishing $165,000 Product modification 550,000 Providing power $ 210,000 System calibration 510,000 Additional information on the drivers for its production activities follows. Grinding and Polishing Product modification Providing power System calibration 15,000 machine hours 1,700 engineering hours 21,000 direct labor hours 500 batches Number of units Machine hours Engineering hours Batches Direct labor hours Job 3175 170 units 250 MH 29 eng. hours 15 batches 430 DLH Job 4286 2,125 units 2,500 MH 30 eng. hours 45 batches 3,870 DLH Required: 1. Classify each activity as unit level, batch level, product level, or facility level. Grinding Polishing Product modification Providing power System calibration Required: 2, 3 & 4. Compute the activity overhead rates using ABC. Combine the grinding and polishing costs 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.) Job 3175 Activity Overhead Cost Job 4286 Activity driver Overhead incurred assigned Activity Drivers Activity Rate Activity driver incurred Overhead assigned Grinding & Polishing Machine hours Product modification Engineering hrs Providing power Direct labor hrs System calibration batches 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