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. Production Activity Grinding Polishing Indirect Labor $330,000 Indirect Materials Other Overhead $185,000 Product modification Providing power System calibration 450,000 560,000 Additional information on the drivers for its production activities follows. Grinding and Polishing Product modification Providing power System calibration 14,000 machine hours. 1,700 engineering hours 16,000 direct labor hours 1,250 batches Job 3175 Number of units 140 units Machine hours Engineering hours Batches Direct labor hours. 350 MH 28 eng. hours 15 batches 430 DLH Job 4286 1,750 units 3,500 MH eng. hours 28 45 batches 3,870 DLH $245,000