Job 3175		Job 4286
Activity	Overhead Cost	Activity Drivers		Activity Rate		Activity driver incurred	Overhead assigned	Activity driver incurred	Overhead assigned
Grinding & Polishing			Machine hours
Product modification			Engineering hrs.
Providing power			Direct labor hrs.
System calibration			batches

Craft Pro 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		$	330,000
Polishing						$	140,000
Product modification			400,000
Providing power										$	260,000
System calibration			580,000

Additional information on the drivers for its production activities follows.

Grinding	9,000	machine hours
Polishing	9,000	machine hours
Product modification	1,500	engineering hours
Providing power	17,000	direct labor hours
System calibration	800	batches

Job 3175

Job 4286

Number of units

170

units

2,125

units

Machine hours

550

MH

5,500

MH

Engineering hours

29

eng.hours

26

eng.hours

Batches

20

batches

60

batches

Direct labor hours

480

DLH

4320

DLH

Product	DL hours	Plantwide OH rate	Total Overhead Cost	Units Produced	OH Cost per unit
Job 3175
Job 4286