Craftmore Machining produces machine tools for the construction industry. The following details about overhead costs were taken from its company records. Indirect Labor-Indirect Haterialiotheroverhead? Production Activity Grinding Polishing Product modification Providing power System calibration 360,000 650,000 430,000 $155,000 $230,000 Additional information on the drivers for its production activities follows. Grinding and Polishing Product modification Providing pover Syntem calibration 16,000 machine hours 1,300 engineering hours 19,000 direct Labor hours 1,150 batches Job 4286 Job 3175 220 units 450 MH Number of unitts Machine hours Engineering hours Batches Direct labor hours 2,750 units ,500 MH 27 eng. hours 35 batches 30 eng. hours 105 batches 510 DLH 4,590 DLH