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Problem 04-3A Applying activity-based costing LO P1, P3, A1, A2, C3 [The following information applies to the questions displayed below) Craft Pro Machining produces machine tools for the construction industry. The following details about overhead costs were taken from its company records. Indirect Materials Indirect Labor $410,000 Other Overhead Production Activity Grinding Polishing Product modification Providing power System calibration $160,000 400,000 $210,000 500,000 Additional information on the drivers for its production activities follows. Grinding Polishing Product modification Providing power System calibration 17,000 machine hours 17,000 machine hours 2,100 engineering hours 16,000 direct labor hours 1,350 batches Job 3175 210 units 350 MH 30 eng hours Job 4286 2,625 units 3.500 MH Number of units Machine hours Engineering hours 18 eng hours Additional information on the drivers for its production activities follows. Grinding Polishing Product modification Providing power System calibration 17,000 machine hours 17,000 machine hours 2,100 engineering hours 16,000 direct labor hours 1,350 batches Job 4286 2,625 units 3,500 MH Number of units Machine hours Engineering hours Batches Direct labor hours Job 3175 210 units 350 MH 30 eng hours 25 batches 520 DLH 18 eng. hours 75 batches 4,680 DLH Problem 04-3A Part 1 Required: 1. Classify each activity as unit level, batch level, product level, or facility level. Grinding Polishing Product modification Providing power System calibration Problem 04-3A Parts 2, 3 & 4 Required: 2,3 & 4. Compute the activity overhead rates using ABC. Combine the grinding and polishing activities 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.) Job 3175 Overhead Cost Activity Drivers Activity Rate Activity driver incurred Activity Grinding & Polishing Product modification Machine hours Engineering hrs. Direct labor hrs. Providing power System calibration batches blishing activities into a single cost pool. ad cost per unit for Job 3175? What is the el cost per unit to 2 decimal places. Round Job 3175 Activity Rate Activity driver incurred Overhead assigned Job 4286 Activity driver Overhead incurred assigned Problem 04-3A Part 5 Required: 5. If the company uses a plantwide overhead rate based on direct labor hours, what is the overhead cost for each unit of Job 3175? Of Job 4286? (Do not round intermediate calculations. Round "OH Cost per unit" answers to 2 decimal places.) Product DL hours Units Produced OH Cost per unit Job 3175 Plantwide OH Total Overhead Cost rate $ 0.00 $ $ 0.00 $ 0 Job 4286 0