Craft Pro Machining produces machine tools for the construction industry. The following details about overhead costs were taken from its company records. Indirect Materials Other Overhead $135,000 Production Activity Indirect Labor Grinding $ 400,000 Polishing Product modification 450,000 Providing power System calibration 530,000 $ 200,000 Additional information on the drivers for its production activities follows. Grinding Polishing Product modification Providing power System calibration 8,000 machine hours 8,000 machine hours 1,700 engineering hours 15,000 direct labor hours 800 batches Number of units Machine hours Engineering hours Batches Direct labor hours Job 3175 180 units 450 MH 32 eng. hours 10 batches 470 DLH Job 4286 2,250 units 4,500 MH eng. 28 hours 30 batches 4,230 DLH 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 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.) Answer is not complete. Job 3175 Activity Overhead Cost Overhead Activity Drivers Activity Rate Activity driver incurred assigned Job 4286 Activity Overhead driver assigned incurred 4,500 S 301,500 Grinding & Polishing $ 535,000 $ 8,000 Machine hours 67.00 X 450 S 30,150 X per machine hour per engineering hour Product modification 450,000 1,700Engineering 265.00 X 32 28 7,420 hrs. 15,000 Direct labor hrs. Providing power 200,000 13.00 per direct labor 470 6,110 4,230 54,990 hour 663.00 X per batch System calibration 530,000 800 batches 10 30 6,630 42,890 S Total overhead cost Number of units in job Average overhead cost per unit 180 19,890 $ 383,800 2,250 Is 170.58 S 285.39%