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. Indirect Materials Indirect Labor $348,888 Other Overhead Production Activity Grinding Polishing Product modification Providing power System calibration $168,888 sse, see $219,830 420,89 Additional information on the drivers for its production activities follows. Grinding Polishing Product modification Providing power System calibration 20,830 machine hours 2e,eee machine hours 2.ee engineering hours 19,880 direct labor hours see batches Number of units Machine hours Engineering hours Job 3175 13e units 380 MH eng. Job 4286 1,625 units 3,eee MH 24 ene. Batches Direct labor hours hours 25 batches 489 DLH *** hours 75 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.) Job 3175 Activity driver incurred Job 4286 Activity driver Overhead incurred assigned Activity Overhead Cost Activity Drivers Activity Rate Overhead assigned Machine hours Grinding & Polishing Product modification Engineering his Providing power Direct laborhrs System calibration batches