Required information Problem 17-3A 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 $320,000 $135,000 Production Activity Grinding Polishing Product modification Providing power System calibration 600,000 $255,000 500,000 Additional information on the drivers for its production activities follows. Grinding and Polishing Product modification Providing power System calibration 13,000 machine hours 1,500 engineering hours 17,000 direct labor hours 400 batches Number of units Machine hours Engineering hours Batches Direct labor hours Job 3175 200 units 550 MH 26 eng. hours 30 batches 500 DLH Job 4286 2,500 units 5,500 MH eng. hours batches 4,375 DLH 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.) Product DL hours Plantwide OH rate Total Overhead Cost Units Produced OH Cost per unit $ 0.00 Job 3175 Job 4286 $ 0.00