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 Production Activity Indirect Labor Grinding $380,000 Polishing Product modification 600,000 Providing power System calibration 490,000 $185,000 $255,000 Additional information on the drivers for its production activities follows. Grinding Polishing Product modification Providing power System calibration 18,000 machine hours 18,000 machine hours 1,700 engineering hours 20,000 direct labor hours 1, 300 batches Job 4286 2,500 units 5,500 MH Number of units Machine hours Engineering hours Batches Direct labor hours Job 3175 200 units 550 MH 30 eng. hours 20 batches 500 DLH 18 eng hours 60 batches 4,500 DLH Required information Required: 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.) Overhead Cost Job 3175 Activity driver incurred Activity Drivers Activity Rate Activity Grinding & Polishing Product modification Providing power System calibration Machine hours Engineering hers Direct laboris batches es into a single cost pool. for Job 3175? What is the to 2 decimal places. Round Job 3175 Activity driver incurred Overhead assigned Job 4286 Activity driver Overhead incurred assigned