Craft Pro Machining produces machine tools for the construction industry. The following details about overhead costs were taken from its company records.

Required information [The following information applies to the questions displayed below.) 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 Indirect Labor $340,000 $ 165,000 Production Activity Grinding Polishing Product modification Providing power System calibration 450,000 $ 205,000 450,000 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 1,700 engineering hours 20,000 direct labor hours 300 batches Job 4286 2,625 units 3,000 MH Number of units Machine hours Engineering hours Batches Direct labor hours Job 3175 210 units 300 MH 34 eng hours 35 batches 490 DLH 24 eng. hours 105 batches 4,410 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.) Job 3175 Job 4286 Activity driver Overhead incurred assigned Activity Overhead Cost Activity Rate Overhead assigned Activity driver incurred Grinding & Polishing Product modification Activity Drivers Machine hours Engineering hrs. Direct labor hrs. Providing power System calibration batches 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.) DL hours Total Overhead Cost Units Produced OH Cost per unit Product Job 3175 Job 4286 Plantwide OH rate 0.00 $ 0.00 $ $ $