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Required information [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 Labor $320,000 Indirect Materials Other Overhead Production Activity Grinding Polishing Product modification Providing power System calibration $190,000 500,000 $250,000 550,000 Additional information on the drivers for its production activities follows. Grinding and Polishing Product modification Providing power System calibration 16,000 machine hours 1,600 engineering hours 16,000 direct labor hours 1,050 batches Number of units Machine hours Engineering hours Batches Direct labor hours Job 3175 200 units 500 MH 28 eng. hours 15 batches 470 DLH Job 4286 2,500 units 5,000 MH 32 eng. hours 45 batches 4,230 DLH 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.) Job 3175 Job 4286 Activity driver Overhead incurred assigned Activity Overhead Cost Activity Drivers Activity Rate Overhead assigned Activity driver incurred Grinding & Polishing Machine hours Product modification Engineering hrs. Providing power Direct labor hrs System calibration batches