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. Other Overhead Production Activity Grinding Polishing Product modification Providing power System calibration Indirect LaborIndirect Materials $400,000 $120,000 500,000 560,000 $215,000 Additional information on the drivers for its production activities follows. Grinding Polishing Product modification Providing power System calibration 11,000 machine hours 11,000 machine hours 1,600 engineering hours 15,000 direct labor hours 400 batches Job 3175 130 units 250 MH Job 4286 1,625 units 2,500 MH Number of units Machine hours Engineering hours Batches Direct labor hours 34 eng. 22 eng. hours 25 batches 450 DLH 24 hours 75 batches 4,050 DLH 34. Compute the activity overhead rates using ABC. Combine the grinding and polishing activities into a single cost pool mine overhead costs to assign to the following jobs using ABC. What is the overhead cost per unit for Job 3175? What is the head cost per unit for Job 4286? (Round your activity rate and average overhead cost per unit to 2 decimal places. Round -hear accioned to the nearest whole dollar)