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 Product modification Providing power System calibration Indirect Labor $380,000 Indirect Materials Other Overhead $135,000 650,000 $240,000 550,000 Additional information on the drivers for its production activities follows. Grinding Polishing Product modification Providing power System calibration 13,000 machine hours 13,000 machine hours. 2,200 engineering hours 18,000 direct labor hours 550 batches Number of units Machine hours Engineering hours Batches Direct labor hours Job 3175 150 units 450 MH 32 eng. hours 35 batches 480 DLH Job 4286 1,875 units 4,500 MH 38 eng. hours 105 batches 4,320 DLH 2, 3 & 4. Compute the activity overhead rates using ABC. Combine the grinding and polishing activities into a single cost pool. Determine overhead costs to assign to the following jobs using ABC. What is the overhead cost per unit for Job 3175? What is the overhead cost per unit for Job 4286? (Round your activity rate and average overhead cost per unit to 2 decimal places. Round "overhead assigned" to the nearest whole dollar.) Activity Overhead Cost Activity Drivers Grinding & Polishing Product modification Machine hours Engineering hrs. Providing power System calibration Direct labor hrs. batches Job 3175 Job 4286 Activity Rate Activity driver incurred Overhead assigned Activity driver incurred Overhead assigned