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Craft Pro Machining produces machine tools for the construction industry. The following details about overhead costs were taken from its company records. Additional information on the drivers for its production activities follows. Required: 2, 3 \& 4. Compute the activity overhead rates using ABC. Combine the grinding and polishing costs 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.)