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 $350,000 Production Activity Grinding Polishing Product modification Providing power System calibration $ 215,000 600,000 $ 265,000 590,000 Additional information on the drivers for its production activities follows. Grinding Polishing Product modification Providing power System calibration 19,000 machine hours 19,000 machine hours 1,500 engineering hours 14,000 direct labor hours 1,000 batches Job 3175 190 units 400 MH Job 4286 2,375 units 4,000 MH Number of units Machine hours Engineering hours Batches Direct labor hours 3e eng. 36 eng hours 25 batches 480 DLH hours 75 batches 4,320 DLH 1. Classify each activity as unit level, batch level, product level, or facility level. Grinding Polishing Product modification Providing power System calibration 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 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.) Job 3175 Activity driver incurred Overhead Cost Activity Rate Job 4286 Activity driver Overhead incurred assigned Activity Drivers Machine hours Overhead assigned Activity Grinding & Polishing Product modification Engineering hrs. Providing power Direct labor hrs. 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.) Product DL hours Units OH Cost per rate Job 3175 Job 4286 0.00 0.00 $ $ $