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 Labor $360,000 Indirect Materials Other Overhead $220,000 Production Activity Grinding Polishing Product modification Providing power System calibration 600,000 $250,000 520,000 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 2,000 engineering hours 16,000 direct labor hours 250 batches Number of units Machine hours Engineering hours Batches Direct labor hours Job 3175 190 units 300 MH 31 eng. Job 4286 2,375 units 3,000 MH 36 eng. hours 90 batches 4,230 DLH 31 hours 30 batches 470 DLH Required: 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 above 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 Overhead Cost Activity Drivers Overhead Activity Rate Activity Grinding & Polishing Job 4286 Activity driver Overhead incurred assigned assigned Machine hours Engineering hrs Product modification Direct labor hrs Providing power System calibration batches