Required information 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. Production Activity Indirect Labor Indirect Materials Other Overhead Grinding $ 350,000 Polishing $ 170,000 Product modification 450,000 Providing power $ 200,000 System calibration 440,000 Additional information on the drivers for its production activities follows. Grinding 18,000 machine hours Polishing 18,000 machine hours Product modification 1,700 engineering hours Providing power 21,000 direct labor hours System calibration 650 batches Job 3175 Job 4286 Number of units 130 units 1,625 units Machine hours 450 MH 4,500 MH Engineering hours 30 eng. hours 30 eng. hours Batches 20 batches 60 batches Direct labor hours 470 DLH 4,230 DLH 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.)