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 $390,000 Indirect Materials Other Overhead $125,000 Production Activity Grinding Polishing Product modification Providing power System calibration 500,000 $240,000 580,000 Additional information on the drivers for its production activities follows. 2,200 engineering Grinding 18,000 machine hours Polishing 18,000 machine hours Product modification hours direct labor Providing power 17,000 hours System calibration 1,000 batches Job 3175 160 units Number of units Machine hours Engineering hours Batches Direct labor hours 550 MH 32 eng. hours 15 batches Job 4286 2,000 units 5,500 MH 22 eng. hours 45 batches 4,320 DLH 480 DLH Required: 1. Classify each activity as unit level, batch level, product level, or facility level. Grinding Polishing Product modification Providing power System calibration 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 Job 4286 Activity driver Overhead incurred assigned Activity Drivers Overhead assigned Activity Rate Grinding & Polishing Product modification Machine hours Engineering hrs. Direct labor hrs. batches Providing power System calibration Required: 5. If the company uses a plantwide overhead rate based on direct labor hours, what is the overhead cost for each unit of Job 3175? Of Job 4286? (Do not round intermediate calculations. Round "OH Cost per unit" answers to 2 decimal places.) OH Cost Product DL hours Plantwide OH rate Total Overhead Cost Units Produced per unit Job 3175 Job 4286