PLEASE SOLVE THE ONE THAT ARE WRONG

Craft Pro Machining produces machine tools for the construction industry. The following details about overhead costs were taken from its company records. Indirect Labor $310,000 Indirect Materials Other Overhead $175,000 Production Activity Grinding Polishing Product modification Providing power System calibration 400,000 $265,000 450,000 Additional information on the drivers for its production activities follows. Grinding and Polishing Product modification Providing power System calibration 16,000 machine hours 2,200 engineering hours 18,000 direct labor hours 1,050 batches Job 3175 140 units 400 MH eng. 33 hours 15 batches 480 DLH Job 4286 1,750 units 4,000 MH eng. Number of units Machine hours Engineering hours Batches Direct labor hours 30 hours 45 batches 4,320 DLH Answer is not complete. Job 3175 Activity Overhead Cost Activity Drivers Activity Rate Activity driver incurred Overhead assigned Ac d inc Grinding & Polishing $ 485,000 $ 30.31 per machine hour 400 $ 12,124 16,000 Machine hours Engineering 2,200 hrs. Product modification 400,000 181.81 X per engineering hour 33 6,000 Providing power 265,000 18,000 Direct labor hrs. 14.72 per direct labor hour 480 7,066 System calibration 450,000 1,050 batches 428.57 per batch 15 6,429 31,619 $ Total overhead cost Number of units in job $ 225.84 Problem 17-3A 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.) Answer is complete but not entirely correct. per direct labor hour Overhead costs Direct labor hours Product $ 1,600,000 $ 88.89 18,000 Plantwide DL hours OH rate 89 $ 88.89 89 $ 88.89 Total Overhead Cost Units Produced $ 140 Job 3175 Job 4286 7,911 7,911 OH Cost per unit $ 304.73 $ 219.40 GA $ $ 1,750