Craft Pro Machining produces machine tools for the construction industry. The following details about overhead costs were taken from its company records. Indirect Labor $390,000 I ndirect Materials Other Overhead 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. 4 hours 5 batches 470 DLH hours 15 batches 4,230 DLH 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 $ $