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 Indirect Labor Grinding Polishing Product modification Providing power System calibration Indirect Materials other Overhead $340,000 500,000 480,000 $130,000 $210,000 Additional information on the drivers for its production activities follows Grinding Polishing Product modification Providing power System calibration 17,000 machine hours 17,000 machine hours 1,800 engineering hours 13,000 direct labor hours 800 batches Job 3175 140 units 300 MH Job 4286 Number of units Machine hours Engineering hours Batches Direct labor hours 1,750 units 3,000 MH eng eng hours 30 24 hours 30 batches 90 batches 430 DLEH 3,870 DLH