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 $ 410,000 Polishing $ 205,000 Product modification 550,000 Providing power $ 235,000 System calibration 460,000 Additional information on the drivers for its production activities follows. Grinding and Polishing 10,000 machine hours Product modification 2,000 engineering hours Providing power 18,000 direct labor hours System calibration 250 batches Job 3175 Job 4286 Number of units 200 units 2,500 units Machine hours 450 MH 4,500 MH Engineering hours 34 eng. hours 32 eng. hours Batches 35 batches 105 batches Direct labor hours 460 DLH 4,140 DLH rev: 10_22_2020_QC_CS-236913

Required: 1. Classify each activity as unit level, batch level, product level, or facility level.

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.)

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.)