Craftmore Machining produces machine tools for the construction industry. The following details about overhead costs were taken from its company records.

Production Activity	Indirect Labor				Indirect Materials				Other Overhead
Grinding		$	380,000
Polishing						$	170,000
Product modification			600,000
Providing power										$	215,000
System calibration			470,000

Additional information on the drivers for its production activities follows.

Grinding	17,000	machine hours
Polishing	17,000	machine hours
Product modification	1,500	engineering hours
Providing power	17,000	direct labor hours
System calibration	500	batches

	Job 3175		Job 4286
Number of units	170	units	2,125	units
Machine hours	300	MH	3,000	MH
Engineering hours	33	eng.hours	20	eng.hours
Batches	20	batches	60	batches
Direct labor hours	480	DLH	4,320	DLH

rev: 02_06_2014_QC_44680

QUESTIONS:

Compute the activity overhead rates using ABC. Form cost pools as appropriate. 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 to 2 decimal places.) and......