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 $390,000 Production Activity Grinding Polishing Product modification Providing power System calibration $125,000 600,000 $ 255,000 500,000 Additional information on the drivers for its production activities follows. Grinding Polishing Product modification Providing power System calibration 12,000 machine hours 12,000 machine hours 1,800 engineering hours 15,000 direct labor hours 1,250 batches Job 3175 150 units 450 MH Job 4286 1,875 units 4,500 MH Number of units Machine hours Engineering hours Batches Direct labor hours 28 eng. 2e eng. 20 hours 4 hours 5 batches 470 DLH 15 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.) Job 3175 Activity driver incurred Job 4286 Activity driver Overhead incurred assigned Activity Overhead Cost Activity Drivers Overhead assigned Activity Rate Grinding & Polishing Machine hours Product modification Engineering hrs. Providing power Direct labor hrs. System calibration batches