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 Other Overhead Indirect Labor $370,000 $210,000 Production Activity Grinding Polishing Product modification Providing power System calibration 450,000 $265,000 550,000 Additional information on the drivers for its production activities follows. Grinding and Polishing Product modification Providing power System calibration 16,000 machine hours 2,100 engineering hours 21,000 direct labor hours 300 batches Number of units Machine hours Job 3175 120 units 350 MH Job 4286 1,500 units 3,500 MH Encineering hours 28 eng. 28 eng. Engineering hours 28 eng. Batches Direct labor hours hours 15 batches 490 DLH 28 eng. hours 45 batches 4,410 DLH Requirer 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 Plantwide OH rate Total Overhead Cost Units Produced OH Cost per unit Job 3175 Job 4286