Jameson Pro Machining produces tools for welding. The following details about overhead costs were taken from its company records.

Production Activity	Indirect Labor				Indirect Materials				Other Overhead
Grinding	$	380,000
Polishing					$	215,000
Product modification		450,000
Providing power									$	230,000
System calibration		560,000

Additional information on the drivers for its production activities follows.

Grinding	15,000	machine hours
Polishing	15,000	machine hours
Product modification	1,900	engineering hours
Providing power	13,000	direct labor hours
System calibration	1,000	batches

	Job 3175		Job 4286
Number of units	120	units	1,500	units
Machine hours	450	MH	4,500	MH
Engineering hours	30	eng. hours	24	eng. hours
Batches	15	batches	45	batches
Direct labor hours	430	DLH	3,870	DLH

Required:

If the company had used a plantwide overhead rate based on direct labor hours, what would the overhead cost be for each unit of Job 3175? Of Job 4286?